UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT

August Term, 2022

Argued: December 1, 2022 Decided: May 22, 2023

Docket No. 20-3559-cv

THE INSURANCE COMPANY OF THE STATE OF PENNSYLVANIA,

Plaintiff-Appellee,

— v. —

EQUITAS INSURANCE LIMITED,

Defendant-Appellant.

Before:

CALABRESI, LYNCH, and NARDINI, Circuit Judges.

Defendant-Appellant, a reinsurer, appeals from an order of the Southern District of New York (Swain, C.J.) granting summary judgment to Plaintiff- Appellee, its reinsured. On appeal, Appellant argues that the district court erroneously held that its reinsurance obligations to Appellee are co-extensive with Appellee’s separate insurance obligations to a third party and that it presented no triable issue of fact on its late-notice defense. We disagree. The district