Opinion ID: 4423822
Heading Depth: 2
Heading Rank: 1

Heading: standard of review

Text: ʺWe review de novo a district courtʹs dismissal of a complaint under Rule 12(b)(6), accepting all of the complaintʹs factual allegations as true and drawing all reasonable inferences in the plaintiffsʹ favor.ʺ Giunta v. Dingman, 893 F.3d 73, 11 18‐2540‐cv Jeffrey Siegel, et al. v. HSBC North America Holdings, Inc., and HSBC Bank USA, N.A. 78‐79 (2d Cir. 2018). However, ʺ[w]e are ʹnot . . . bound to accept conclusory allegations or legal conclusions masquerading as factual conclusions.ʹʺ In re Facebook, Inc., Initial Public Offering Derivative Litig., 797 F.3d 148, 159 (2d Cir. 2015) (quoting Faber v. Met. Life Ins. Co., 648 F.3d 98, 104 (2d Cir. 2011)).