OPINION AND ORDER
JED S. RAKOFF, District Judge.
Pending before the Court is the motion of defendants Saul B. Katz, et al., made pursuant to Fed. R. Bankr.P. 7012(b) and Fed.R.Civ.P. 12(b)(6), to dismiss the Amended Complaint filed against them on March 18, 2011, by Irving H. Picard (the "Trustee"), who was appointed under the Securities Investor Protection Act ("SIPA"), 15 U.S.C. §§ 78aaa et seq., to liquidate the business of Bernard L...
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