TROTT, Circuit Judge:
OVERVIEW
California Insurance Commissioner Chuck Quackenbush brought this action in his role as liquidator of the Mission Group of Insurance Companies ("Mission") against Allstate Insurance Company ("Allstate") to recover monies owed by Allstate to Mission under a number of reinsurance agreements. The core dispute between the parties centers on whether, under California insurance law, Allstate should be allowed to offset its obligations...
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