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Darren Azman and Michael Galen wrote this bylined article on Alaska Bankruptcy Court case In re Cook Inlet Energy LLC et al., which held that a creditor’s setoff rights apply only to the specific debtor against which the creditor’s claims arise. “The Cook Inlet decision should give debtors confidence that by consolidating debtors for a limited purpose under a plan, they do not open themselves up to the liabilities associated with substantive consolidation,” the authors wrote.