The following excerpt is from Pension Benefit Guar. Corp. v. Morgan Stanley Inv. Mgmt. Inc., Docket No. 10-4497-cv (2nd Cir. 2013):
We review de novo the dismissal of a complaint pursuant to Rule 12(b)(6), accepting all factual allegations as true and drawing all reasonable inferences in favor of the plaintiff. Caro v. Weintraub, 618 F.3d 94, 97 (2d Cir. 2010).
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