Insolvency Determinations
Formal insolvency analysis — balance sheet, equitable, and cash flow tests. Prepared and certified by a licensed CPA.
Services
Preference & Avoidance Analysis
Payment-by-payment analysis across the 90-day and 1-year preference windows under § 547. Element testing, defense pre-analysis, and documented exposure schedules.
Fraudulent Transfer & Unreasonably Small Capital
Constructive fraud evaluation under § 548 including reasonably equivalent value analysis and whether lending transactions left the business with unreasonably small capital to continue operating. 2-year federal lookback, up to 4 years under state UVTA.
MCA Recharacterization & Reconciliation
True-sale-versus-loan analysis. Effective rate computation. Transaction-level reconciliation of actual payments against contracted receivables percentages. Overcollection identification and documented claims for recovery.
Collateral Erosion Reporting
For senior secured lenders. Documents the timeline and magnitude of collateral depletion caused by junior creditor extraction.
Turnaround Management
Creditor communication management, cash flow stabilization, and structured workout coordination.