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 The trustee may not avoid a transfer that creates a perfected security interest in inventory or a receivable or the proceeds of either, except to the extent that the aggregate of all such transfers to the transferee caused a reduction, as of the date of the filing of the petition and to the prejudice of other creditors holding unsecured claims, of any amount by which the debt secured by such security interest exceeded the value of all security cheap nfl jerseys interests for such debt on the later of a) (i) with respect to a transfer to which subsection (b)(4)(A) of this section applies, 90 days before the date of the filing of the petition or (ii) with respect to a transfer to which subsection (b)(4)(B) of this section applies, one year before the date of the filing of the petition orb) the date on which new value was first given under the security agreement creating such security interest.C. Fraudulent Transfers and Obligations.1) Elements of Fraudulent Transfer Claim: Pursuant to Section 548 of the Bankruptcy Code, the trustee may avoid certain transfers of an interest of the debtor in property, or any obligation incurred by the debtor, that:a) Was made or incurred on or within one year before the date of the filing of the petition.b) Was voluntarily or involuntarily made such transfer or incurred such obligation with actual intent to hinder, delay, or defraud creditors, or, the debtor received less than a reasonably equivalent value in exchange for such transfer or obligation.c) Was made when the debtor was insolvent on the date that such transfer was made or such obligation was incurred, or became insolvent as a result of such transfer or obligation.2) Bankruptcy Court May Apply State Law Governing Fraudulent Conveyances.b) New Jersey Fraudulent Conveyance Laws. In New Jersey, two statutes exist that assist defrauded creditors in enforcing their rights against debtors.i) The New Jersey Fraudulent Conveyance Act ("NJFCA"). 

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