When Size Matters, SBA Has Final Say
Client Alert | less than 1 min read | 05.18.10
In DynaLantic Corp., GAO denied a protest based on an allegation that the awardee in a small business set-aside procurement proposed a flight training device simulator that did not comply with the nonmanufacturer rule because the awardee procured the simulators from another country. GAO explained that the protester had concurrently filed a size protest with SBA, which determined that the awardee did comply with the nonmanufacturer rule because it transformed the simulators from a COTS product to a specific product solicited, and that SBA's decision was binding on GAO because SBA has "conclusive authority" to determine the size status of offerors.
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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

