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Attention To Small Business Subcontracting Plan Is No Small Matter

Client Alert | less than 1 min read | 11.07.05

In Coastal Maritime Stevedoring, LLC (Sept. 22, 2005 http://www.gao.gov/decisions/bidpro/296627.pdf), GAO found unreasonable the Source Selection Authority's decision to change the awardee's rating from unsatisfactory to satisfactory under the socioeconomic commitment factor when the awardee's small business subcontracting plan failed to address required elements of FAR 19.704 and otherwise neglected to comply with the solicitation's required objective for subcontracting to small businesses 10% of the total contract value. GAO also determined that the agency's price/technical tradeoff was flawed because it failed to take into account advantages in the protester's proposal that translated into quantifiable cost savings to the government.

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Client Alert | 4 min read | 08.21.25

FLSA Overtime Reporting and Withholding

The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025....