The amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to the successor in a direct proceeding for recovery of the debt.
Minn. Stat. § 524.3-903
1974 c 442 art 3 s 524.3-903; 1986 c 444