Section 502(e)(1)(B) of the Bankruptcy Code governs the disallowance of certain indemnity or contribution claims when the holder of such a claim “is liable with” the debtor on the claim and the claim is contingent as of the time of allowance or disallowance. The phrasing of this provision leaves practitioners with a gating question: When does the claimant need to be “liable with” the debtor? A recent Eleventh Circuit Court of Appeals case, In re AE OpCo III, LLC, No. 25-11348 (11th Cir. Apr.