Texas Estates Code - EST § 353.154. Certain Property Not Considered in Determining Solvency

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,  1 and any remaining exempt property held by the executor or administrator may not be estimated or considered as estate assets.