1. Acererak kidnaps a couple of babies (probably through the use of henchmen/servants), making sure one of them is somewhere near the PCs.
2. Acererak gets information to the PCs (maybe through a henchmen or by letting someone follow the kidnappers) that the baby (the only one the PCs know of) is being held in a dungeon and will be sacrificed in a ritual (to summon an evil god or something).
3. Just before the PCs bust into the final room where Acererak's minions are performing the ritual (to sacrifice the other baby), the Lich casts true polymorph on the baby the PCs know about and turns it into a creature that fits the setting and is a threat to the PCs (but not too powerful).
4. The PCs kill the 'monster', at which time transforms into a dead baby; damage carries over and baby is dead (how many hp can an infant have?).
5. If you want to be extra sure the baby stays dead, Acererak can be observing through a peephole in an adjoining secret room to counterspell any attempts to revivify the baby.
6. The PCs emerge from the dungeon and seek out a means to raise the infant from the dead, but Acererak and/or his minions have already prepared the environment so that the NPC villagers/religious elders see the PCs as murderers (maybe just after the PCs set off to rescue the baby one of Acererak's minions shows up warning the NPCs that the heroes are actually villains working to ensure the ritual takes place).
7. Acererak continues to manipulate things so that the PCs are hunted as villains.
You will probably need to change things up for your particular setting/situation, but I hope this can serve as some inspiration.