In order to plead the claim, the plaintiff must allege the existence of the underlying fraud, actual knowledge, and substantial assistance. The "substantial assistance" element need not be very great and can be met by as little as imploring the active tortfeasor to effect the fraud.
U.S. Tsubaki Holdings, Inc. v. Estes, NY Slip Op 03273 (1st Dep't May 20, 2021)
