In a labor action alleging a collective bargaining agreement (CBA) obligated employer-defendant to make employee benefit contributions and submit to audits pursuant to a separate 'me-too' agreement between defendant and the plaintiffs, the District Court's dismissal of plaintiffs' claims pursuant to Federal Rule of Civil Procedure 12(b)(6) is reversed where the complaint adequately pleads with specificity and satisfies the demanding requirement of plausibility, and thus survives a 12(b)(6) motion to dismiss.