Certain Property Not Considered in Determining Solvency
Exempt Property and Family Allowance · Liens on and Disposition of Exempt Property and Property Taken as Allowance
In determining whether an estate is solvent or insolvent, the exempt property set aside for the decedent's surviving spouse or children, any allowance made in lieu of that exempt property, the family allowance under Subchapter C, and any remaining exempt property held by the executor or administrator may not be estimated or considered as estate assets.
Official text of the Texas Estates Code as published by the Texas Legislative Council.