reasonably relied; and (5) which caused injury to the plaintiff." Wynn v. AC Rochester, 273 F.3d 153, 156 (2d Cir. 2001) (citing Lama Holding Co. v. Smith Barney, Inc., 88 N.Y.2d 413, 421 (1996)). A cause of action for fraudulent concealment requires the foregoing elements plus an allegation that defendants had a

ent issues • Reviewed annual financial statements including proper footnote disclosure • Researched current tax issues and industry developments Smith Barney, Inc., Proprietary Mutual Funds, New York, NY 1/92-2/97 Tax Accountant • Prepared all federal tax provisions and corporate tax returns including tax di