18 USC 152(7) provides a civil RICO claim for fraudulent transfer or concealment of property in contemplation of bankruptcy. Such claims are subject to the Twombly and Iqbal pleading standards.

While an allegation of a fraudulent transfer effected a day after the fraudulent transfer look-back period would satisfy the pleading standards, the allegations in this case do not. The transfers were effected years before the bankruptcy. Moreover, since the debtor is a corporation and is not entitled to a discharge in the case, there is no plausible claim that the transfers were intended to obtain a discharge while concealing assets.

When a D&O insurance policy provides direct coverage to both the debtor and the directors and officers, the proceeds of the policy will be property of the estate if depletion of the proceeds would have an adverse effect on the estate to the extent the policy actually protects the estate's other assets from diminution.

Where a liability insurance policy includes entity coverage, but there are no covered securities claims outstanding, courts have generally held that the insurance proceeds are not property of the estate.

When the liability policy provides the debtor with indemnification coverage but indemnification either has not occurred, is hypothetical, or speculative, the proceeds are not property of the bankruptcy estate.