U.S. 544, 555, 127 S.Ct. 1955, 167 L.Ed.2d 929 (2007). “[W]hen ruling on a defendant’s motion to dismiss, a judge must accept as true all of the factual allegations contained in the complaint,” Atherton v. District of Columbia, 567 F.3d 672, 681 (D.C.Cir.2009), and grant a plaintiff “the benefit of all inferences that can be derived from the facts alleged.” Kowal v. MCI Commc’ns Corp., 16 F.3d 1271, 1276 (D.C.Cir.1994). At the same time, a court may not “accept inferences drawn by plaintiffs if such inferences are unsupported by the facts set out in the complaint.” Ashcroft v. Iqbal, 556 U.S. 662, 129 S.Ct. 1937, 1949, 173 L.Ed.2d 868 (2009). In other words, “only a complaint that states a plausible claim for relief survives a motion to dismiss.” Id.; see also Atherton, 567 F.3d at 681 (<HOLDING>). IV. ANALYSIS A. Statutory Preclusion The
holding that a plaintiffs complaint must contain sufficient factual matter accepted as true to state a claim to relief that is plausible on its face   that is factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged holding that in order to plead adequate rico complaint plaintiff must allege that defendant had some part in the direction of the alleged enterprises affairs holding that for purposes of a class certification motion the court must accept as true all factual allegations in the complaint and may draw reasonable inferences therefrom holding that plaintiffs did not plead fraud where the complaint only alleged a breach of fiduciary duty holding that complaint must plead factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged