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Contracting Officer's Final Decision Not Afforded RES Judicata Status

Client Alert | less than 1 min read | 05.10.04

In Roxco, Ltd. v. United States (Mar. 29, 2004), the COFC, among other things, rejected the Air Force's argument that Roxco's equitable adjustment claims, which were submitted more than a year after the Contracting Officer's default termination decision, should be barred through the application of res judicata, even if, as the Air Force asserted, those claims could have been raised as defenses to the default termination. The COFC reasoned that an extension of res judicata to contracting officers' final decisions would contradict the Contract Disputes Act's six-year statutory time limit for filing claims.

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Client Alert | 11 min read | 12.15.25

New York LLC Transparency Act: Key Requirements and Deadlines

On January 1, 2026 (“Effective Date”), the New York LLC Transparency Act ("New York Act”) is scheduled to take effect, introducing new disclosure requirements for limited liability companies (“LLCs”) formed or registered to do business in New York State.  The New York Act is expected to impose the type of broad beneficial ownership requirements the federal CTA and rules implementing it was designed to require, before the federal government’s decision to limit the scope of the CTA’s beneficial ownership reporting requirements to foreign companies and foreign beneficial owners....