Well. You can ask the Catholic Church about it. It has been sued for abuse that supposedly happened three, four and even five or more decades ago by people who have been dead for many years.
There must not be a statute of limitations on civil suites.
so i have heard, the statute of limitations is somewhat more lax than the norm for sexual assault cases. this is in recognition of situations like Cosby’s in which there is a significant power disparity.
IANAL