1. WADR? Don’t know this one.WADR, I think that the word "offsets" was originally being used in a strictly mathematical sense.
2. I know this is just a message board but aren’t you an attorney? I thought you folks were drilled and drilled about not assuming you know what someone else was thinking/saying.
2.a. While we are getting into semantics, I think the word “offsets” is normally associated with some form of equivalency. Clearly not the case when comparing NC and AL.
2.b. Perhaps “mitigates” or “partially offsets” might work better.