Pereira v. EisnerAmper LLP (In re Waterford Wedgwood USA, Inc.)
United States Bankruptcy Court, S.D. New York
1Opinion of the Court
MEMORANDUM OF DECISION
SEAN H. LANE, UNITED STATES BANKRUPTCY JUDGE
Before the Court is a motion (the “Motion”) by EisnerAmper, LLP (together with its predecessor, Amper, Politziner & Mattia, PC, “EisnerAmper” or the “Defendant”), seeking to dismiss the first two counts of the complaint (the “Complaint”) filed by John S. Pereira, as Chapter 7 Trustee for Waterford Wedgwood USA, Inc. Counts I and II allege that EisnerAm-per committed malpractice in auditing the retirement plan of debtor Waterford Wedgwood USA, Inc. (the “Debtor”) by underestimating the amount of required employer contributions.…
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