2/3/2021: ORDER APPROVING STIPULATION AMONG THE DEBTORS, THE INTERNAL REVENUE SERVICE, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY, REGION 4 , AND THE USDA AMS DAIRY PROGRAM - On February 3, 2021, a Bankruptcy Court Order was entered which approved a Stipulation agreed upon by Debtors (BDC Inc. and its affiliates as debtors in the chapter 11 cases), the Internal Revenue Service, the US EPA Region 4 and the USDA AMS Dairy Program. The Stipulation allows the IRS to offset the amount of Agreed Government Claims against a refund of an overpayment of taxes due to the Debtors. In the Stipulation, the IRS asserted a right to setoff the tax overpayment against the Agreed Government Claims pursuant to section 553 of the Bankruptcy Code and ? 6402(d) of the Internal Revenue Code. Under the Stipulation, once the amount of tax overpayment is determined by the IRS, the IRS shall promptly remit the tax overpayment less the amount of Agreed Government Claims to the Debtors.