Whether Bankruptcy Code Section 553(b) requires that a debt be 'absolutely owed' for a setoff to occur, or whether a setoff can occur at an earlier time even where conditions such as continued disability and survival through a later date have not yet occurred

QUESTION PRESENTED Under Bankruptcy Code Section 553(b), regarding when “a creditor offsets a mutual debt owing” and “the date of such setoff,” does this require that the debt be “absolutely owed” (as the Fifth Circuit held) or can a setoff occur at some earlier time, even where conditions such as continued disability and survival through a later date have not yet occurred (as the Third and Seventh Circuits held)?