Coherent Vice President Ann Hughes recently published an article titled “Documents Produced in Discovery That Can Inform an Assessment of Solvency” with the ABA’s Bankruptcy and Insolvency Litigation Committee. The article outlines which discovery documents can inform each of the 3 solvency assessments: the balance sheet test, the “ability to pay debts as they come due” test, and the minimum adequate capital test. These documents can be especially crucial for determining solvency contemporaneously for valuation dates between public filings or when public filings do not reflect facts known or knowable by relevant parties. The full article can be viewed here.