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JONATHAN S. AARON M-743plf-ap, v. DELOITTE TAX LLP, def-res

3599. &JONATHAN S. AARON M-743plf-ap, v. DELOITTE TAX LLP, def-res — Reed Smith LLP, New York (Steven Cooper of counsel), for ap — Kirkland & Ellis LLP, New York (Andrew M. Genser, and John F. Hartmann of the bar of the State of Illinois, admitted pro hac vice of counsel), for res — Appeal from order, Supreme Court, New York County (Eileen Bransten, J.), entered August 22, 2016, deemed an appeal from judgment (CPLR 5520[c]), same court and Justice, entered September 26, 2016, to the extent appealed from as limited by the briefs, dismissing plaintiffs' malpractice claim, and so considered, said judgment unanimously affirmed, without costs.

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3599. &JONATHAN S. AARON M-743plf-ap, v. DELOITTE TAX LLP, def-res — Reed Smith LLP, New York (Steven Cooper of counsel), for ap — Kirkland & Ellis LLP, New York (Andrew M. Genser, and John F. Hartmann of the bar of the State of Illinois, admitted pro hac vice of counsel), for res — Appeal from order, Supreme Court, New York County (Eileen Bransten, J.), entered August 22, 2016, deemed an appeal from judgment (CPLR 5520[c]), same court and Justice, entered September 26, 2016, to the extent appealed from as limited by the briefs, dismissing plaintiffs’ malpractice claim, and so considered, said judgment unanimously affirmed, without costs.

The engagement letter, which stated that it covered a period of seven months, provided that any action brought relating to the engagement must be commenced within one year of the accrual of the cause of action. The accrual of plaintiffs’ accounting malpractice claim was on January 21, 2009, the date decedent signed the last document that was part of the estate tax plan formulated by defendant (see Ackerman v. Price Waterhouse, 84 NY2d 535, 541 [1994]; Williamson v. PricewaterhouseCoopers LLP, 9 NY3d 1, 7-8 [2007]). This action was not commenced until September 2015, and is untimely.

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