"The core dispute was whether the 'fraud or concealment' exception to the general limitations period requires proof of concealment by the fiduciary, or applies in all cases of alleged fraudulent breach.... [T]he Second Circuit has refused to 'fus[e] the phrase 'fraud or concealment' into the single term 'fraudulent concealment.' It therefore applies the exception when a breach claim is based on fraud or there is proof of fiduciary concealment. Here, the Tenth Circuit adopted the Second Circuit's interpretation ... [reasoning] that its interpretation remedies 'what would otherwise be a harsh result in situations where a fiduciary has engaged in prohibited conduct that cannot readily be discovered.' " [Fulghum v. Embarq Corp., No. 13-3230 (10th Cir. Feb. 24, 2015; aff'd on reh'g Apr. 27, 2015)]