Extract to table

However, a plaintiff is not required to prove its case at the pleading stage, and on a motion to dismiss the court must accept all well-pleaded allegations as true and afford the plaintiff every favorable inference

The Statutory Framework: CPLR § 3016(b) CPLR § 3016(b) provides: "Where a cause of action or defense is based upon misrepresentation, fraud, mistake, willful default, breach of trust or undue influence, the circumstances constituting the wrong shall be stated in detail

It is important to note that New York's § 3016(b) standard, while heightened, is somewhat more flexible than the analogous federal standard under Rule 9(b) of the Federal Rules of Civil Procedure, which requires that "the circumstances constituting fraud or mistake shall be stated with particularity

The complaint must identify the substance of the fraudulent statement or the material fact that was concealed

A complaint must provide sufficient temporal specificity to apprise the defendant of when the fraud is alleged to have occurred

On a motion to dismiss under CPLR § 3211(a)(7), the court must accept all well-pleaded factual allegations as true and afford the plaintiff every favorable inference