I'm working through the timeline of when discovery obligations actually began. The September 2022 email only raised suspicion without confirmed injury, so it doesn't trigger discovery under the applicable rule. The earliest defensible discovery date would be December 20, 2022 when a report was received, though there's no transmittal evidence confirming that date. January 10, 2023 appears to be the latest point where knowledge is documented through board minutes.

Now I'm calculating the two-year deadlines from each date and applying the tolling agreement that suspends unexpired periods as of November 1, 2024 for 120 days. Both potential deadlines fall within the tolling window, so I need to add 120 days to each. Working through the calendar math: December 20, 2024 plus 120 days lands on April 19, 2025, making a May 2, 2025 filing thirteen days late. For the January 10, 2025 deadline, adding 120 days extends it to May 10, 2025.

To find the crossover date where a May 2, 2025 filing becomes timely, I'm working backwards from May 2 by subtracting 120 days to determine what discovery date would produce that adjusted deadline.

Counting back: 2 days to April 30, then 30 more to March 31, then 31 to February 28, then 28 to January 31, and finally 29 more days lands on January 2, 2025. So discovery on January 2, 2023 or later means the adjusted deadline reaches May 2, 2025, making a filing on that date timely under the crossover rule. The critical missing piece is when exactly that December 20, 2022 report was actually delivered or received. For the contract claim, the breach occurred August 15, 2021, so the four-year deadline is August 15, 2025—the May 2 filing is timely regardless. The tolling provision wouldn't matter anyway since it would only extend the deadline to December 13, 2025. Now I need to work through the fraud claim timeline. Fathom would need to prove discovery happened before May 2, 2022 to defeat the fraud claim on timeliness grounds, but nothing in the record supports that — the earliest evidence points to September 2022. So the limitations defense fails; the real challenge should be attacking the fraud allegations on their merits and specificity instead. I should identify what documentary evidence is missing to strengthen the case: the accountant's delivery records with timestamps, system access logs showing when the report was downloaded, the engagement letter and invoices documenting when it was presented, and any internal communications at Quarry Ridge circulating the report. Insurance notices and demand letters are also key evidence. My strategy is to hold off on filing a motion right now—Fathom has the burden of proving the claim is facially untimely, but with only a report date and no proof of receipt, plus the January 10 board minutes suggesting delivery after the holidays, they can't establish that reliably. I should pursue targeted discovery instead: requests for production on delivery documentation, a third-party subpoena to the forensic firm, a 30(b)(6) deposition of the controller, requests for admission on the actual delivery date, and interrogatories to pin down the timeline.

The real window is just two weeks—everything hinges on whether the report arrived before or after December 20, 2022—so I need to dig into whether there's any earlier knowledge from that September 14 email or subsequent confirmations. Even if I can knock out the negligence claim on limitations, the contract claim survives with a four-year deadline extending to August 2025, and the damages overlap anyway, so a partial summary judgment win doesn't end the case. I should preserve the limitations defense in my answer and be ready to move for partial summary judgment if discovery shows a late December or early January delivery, but factor in that the fraud claim avoids limitations entirely and the contract damages may recover the same $2.4 million regardless. s to be their strongest position if actual discovery is too late. The key missing piece is when Quarry Ridge actually received or learned about the December 20 report. I should organize this with a table showing the critical dates and then walk through how the