v. Fannie Mae, ARB No. 08-060, 2011 WL 2614298, at *6 (Dep’t of Labor June 28, 2011) (finding error in the ALJ's use of the "definitive and specific” standard because it is inconsistent with the statutory language of Section 806); Mara v. Sempra Energy Trading, LLC, ARB No. 10-051, 2011 WL 2614345, at *7 (Dep't of Labor June 28, 2011) (same). 5 . The Dissent asserts that the accounting treatment of the Atlantis event does not suggest fraudulent conduct, characterizing the manner in which the event's expenses were originally to be treated as an "error” or "mistake.” (Dissenting Op. at 144-45 n.12.) That characterization ignores the fact that we are dealing solely with the allegations of a complaint, which must be viewed in the light most favorable to Wiest. See Phillips, 515 F.3d at 233 (<HOLDING>). In any event, the issue is not whether the
holding that courts must construe the complaint liberally in favor of the plaintiff by  giving the plaintiff the benefit of all the inferences that can be reasonably drawn from the pleaded facts holding that in the wake of bell atlantic corp v twombly 550 us 544 127 sct 1955 167 led2d 929 2007 courts are still correct to construe the complaint in the light most favorable to the plaintiff and to determine whether under any reasonable reading of the complaint the plaintiff may be entitled to relief internal quotation marks omitted holding that we view the evidence in the light most favorable to the prevailing party holding that we must affirm the jurys verdict against a sufficiency challenge if there is substantial evidence taking the view most favorable to the government to support it internal quotation marks omitted holding that on review of grant of summary judgment to defendant stipulation must be interpreted in the light most favorable to plaintiff