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MERIDIAN HORIZON FUND, LP v. KPMG (CAYMAN)

Nos. 11-3311-cv, 11-3725-cv

Meridian Horizon Fund, LP, Meridian Horizon Fund II, LP, Meridian Diversified Fund, LP, Meridian Diversified Erisa Fund, Ltd., Meridian Diversified Compass Fund, Ltd., Meridian Absolute Returns Erisa Fund, Ltd., Meridian Diversified Fund, Ltd., Plaintiffs-Appellants, v. KPMG (Cayman), KPMG LLP, Defendants-Appellees, Oppenheimer Acquisition Corporation, Tremont Group Holdings, Inc., Tremont Partners, Inc., Tremont (Bermuda) Limited, Defendants. In re Tremont Securities Law, State Law and Insurance Litigation. Arthur M. Brainson, Yvette Finkelstein, Group Defined Pension Plan & Trust, on behalf of themselves and all others similarly situated, Plaintiffs-Appellants, v. Ernst & Young LLP, KPMG LLP, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

July 10, 2012.

Attorney(s) appearing for the Case

SCOTT M. BERMAN ( Anne E. Beaumont , John N. Orsini , Steven E. Frankel , on the brief), Friedman Kaplan Seiler & Adelman LLP, New, York, NY, Appearing for Appellants Meridian Horizon Fund, LP, Meridian Horizon Fund II, LP, Meridian Diversified Fund, LP, Meridian Diversified Erisa Fund, Ltd., Meridian Diversified Compass Fund, Ltd., Meridian Absolute Returns Erisa Fund, Ltd., Meridian Diversified Fund, Ltd.

JEFFREY M. HABER ( Christian Siebott , Stephanie M. Beige , on the brief), Bernstein Liebhard LLP, New York, NY, Appearing for Appellants Arthur M. Brainson, Yvette Finkelstein, Group Defined Pension Plan & Trust, and all others similarly situated:

CARTER G. PHILLIPS ( Gary F. Bendinger , Gregory G. Ballard , on the brief), Sidley Austin LLP, New York, NY, John K. Villa , David A. Forkner , Williams & Connolly LLP, Washington, DC, Appearing for Appellee KPMG LLP.

IRA M. FEINBERG ( George A. Salter , Chava Brandriss , on the brief), Hogan, Lovells US LLP, New York, NY, Appearing for Appellee KPMG (Cayman).

DEANNE E. MAYNARD ( Brian R. Matsui , Natalie R. Ram , Tiffany A. Rowe , on the brief), Morrison & Foerster LLP, Washington, DC, Robert B. Hubbell , Morrison & Foerster LLP, Los Angeles, CA, Appearing for Appellee Ernst & Young LLP.

Present: JOSEPH M. McLAUGHLIN, SUSAN L. CARNEY, CHRISTOPHER F. DRONEY, Circuit Judges.

SUMMARY ORDER

ON CONSIDERATION WHEREOF, IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the judgments of the district court be and hereby are AFFIRMED.

In these tandem appeals, which we have consolidated for decision, appellants, investors in various funds managed by Tremont Group Holdings, Inc. and its affiliates ("Tremont") that fed into Bernard L. Madoff Investment Securities, LLC ("BLMIS"), appeal from judgments of the United States District Court for...

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