28 U.S. Code § 3302 - Insolvency
A debtor who is generally not paying debts as they become due is presumed to be insolvent.
(c)Calculation.—A partnership is insolvent under subsection (a) if the sum of the partnership’s debts is greater than the aggregate, at a fair valuation, of—
all of the partnership’s assets; and
the sum of the excess of the value of each general partner’s non-partnership assets over the partner’s non-partnership debts.