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(i) The debtor was insolvent or became insolvent
shortly after the transfer was made or the obligation
was incurred.
(j) The transfer occurred shortly before or
shortly after a substantial debt was incurred.
(k) The debtor transferred the essential assets
of the business to a lienor who transferred the assets
to an insider of the debtor.
Several of these listed factors are present here.
Mr. Fisher transferred his interests in the disputed parcels
of land by warranty deeds on June 6, 1991, to his sister and
brother-in-law, who are "insiders" for the purposes of FUFTA.9
See Fla. Stat. Ann. sec. 726.102(7) (West 1988). Mr. Fisher
retained possession and control of the house that was built in
1989 on one of the parcels. He continued to live there until his
imprisonment in 1993 and continued to make payments on the loan
which encumbered the property.10 Petitioners paid no
consideration in exchange for Mr. Fisher's transfer of the three
parcels. Finally, the transfer of the parcels occurred after Mr.
Fisher took the first step in his diversion scheme and shortly
9The close relationship of the transferee to the transferor
tends to establish a prima facie case of a fraudulent conveyance
which must be then met by the taxpayer. Money v. Powell, 139 So.
2d 702 (Fla. Dist. Ct. App. 1962).
10Retention of possession of the property after the transfer
creates a prima facie presumption of fraud. Jones v. Wear, 149
So. 345 (Fla. 1933).
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