Cardozo Law Review de•novo

Volume

2019

First Page

76

Last Page

105

Publication Date

2019

Document Type

Note

Abstract

This Note highlights the tension between Section 547 and Section 553 of the Bankruptcy Code, with specific attention paid to the interaction between set-off rights and the hypothetical liquidation invoked by a court in a voidable preference action, and proposes adopting the Ninth Circuit’s reasoning as a bankruptcy court standard when confronted with a similar conflict between the formalized tests in Sections 547 and 553, in an attempt to achieve a more equitable outcome.

Keywords

Bankruptcy Law, Bankruptcy, Insurance Companies, Insurance Practice and Procedure, Insurance Law, Security Interests, Securities

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