Need to understand assets for insolvency calculations

[wotantx]

For purposes of determining insolvency, I need to understand some of the items under "assets" in the worksheet.

Specifically, I need to figure out what to do with the "interest in retirement accounts," "interest in pension plans," and "cash value of life insurance." We both still work, so we are paying into retirement/pension plans. What, if anything, in those is considered an asset? 

If life insurance is a death benefit only, does that have any cash value?

[Mike9241]

retirement plans  it's their fair market value. life insurance only any cash surrender value it has. term generally doesn't have a surrender value but whole life does (less any loans against the cash value)

[wotantx]

How would one determine the fair market value of a retirement account?

[MaryK4]

You will want to use the current value of the account.  @wotantx