Prior assertion that the court did not have personal jurisdiction over them does not judicially estop the deft from invoking the protection in the state statute, as the court ultimately did not accept the challenge to jurisdiction.
Where there is a clear prerequisite for suit in the state statute that can only be waived by written agreement of the parties, a federal court can enforce the prerequisite requirement despite state precedent to the contrary, as the question becomes one of procedure, not of substantive law.
Under state law, contra non valentum does not apply to peremption periods.
Waiver of the peremption period for fraud requires specific intent to deceive.
Under state law, filing of suit does not toll the peremptive period for the prerequisite accounting review.
http://www.ca5.uscourts.gov/opinions/pub/17/17-30274-CV0.pdf
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.