Extract to table

TAI's share of these trade payables and other liabilities must be determined through a review of entity-level accounting records that has not yet been completed

To establish a preference under Section 547(b), the trustee must prove each of the following elements by a preponderance of the evidence: (1) Transfer of an interest in property of the debtor

The transfer must involve an interest of the debtor in property, broadly defined to include any mode of disposing of or parting with property or an interest in property

The transfer must have been made to or for the benefit of a person who held a claim against the debtor at the time of the transfer or who subsequently acquired a claim

The transfer must have been made on account of a debt owed by the debtor that arose before the date of the transfer

The transfer must have been made at a time when the debtor was insolvent within the meaning of Section 101(32) — i