Watch for Conversion of Best-Value Evaluation to Lowest-Cost, Technically Acceptable
Client Alert | less than 1 min read | 12.04.13
With budgetary pressures increasing, agencies are more prone to make cost the determinative factor in their evaluations – regardless of the actual evaluation scheme – improperly converting a procurement into a lowest-cost, technically acceptable one. As demonstrated in GAO's recent decision in Logistics 2020, Inc. (Nov. 6, 2013), this may occur when a solicitation calls for a best-value award, but the agency uses evaluation criteria that merely measure whether proposals are technically acceptable, not whether any qualitative differences exist between proposals.
Insights
Client Alert | 3 min read | 07.13.26
Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine
Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
