Trustee brought this adversary proceeding against other parties to a trust agreement seeking to recover damages for funds that had been absconded with from the trust.  The claims were for breach of contract against both Dealers Assurance Company and The Fidelity Bank, as well as numerous tort claims solely against Fidelity Bank.  Dealers Assurance moved to dismiss pursuant to Rule 12(b)(6) based on the statute of limitations.  This motion to dismiss was denied because the Court found that the facts were sufficient to raise the possibility of equitable estoppel, barring Dealers Assurance from arguing the statute of limitations, and therefore would not dismiss at this early stage of the proceeding.  Fidelity Bank filed a separate motion to dismiss all claims against it.  The Court denied this motion to dismiss as well due to an earlier stipulation from both the Trustee and Fidelity Bank that these defenses under Rule 12(b)(6) would be raised at the summary judgment stage of the proceeding.