Black's Law Dictionary def: An assignment of property for the benefit of creditors, made by an insolvent debtor, in which it is directed that a preference (right to be paid first in full) shall be given to a creditor or creditors therein named. Such assignments are controlled by statute in most states, normally requiring recording, filing schedules of assets and liabilities, etc. Most all state statutes prohibit preferential assignments as being fraudulent conveyances."
Esta es exactamente la situación que se describe en su texto.