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Beware The Cooperative Agreement

Client Alert | less than 1 min read | 04.21.08

In Rick's Mushroom Service, Inc. (Apr. 2, 2008), the Federal Circuit held that a contractor who had a cooperative cost sharing agreement for mushroom waste remediation was out of luck when it followed defective government specifications and had to pay third parties close to $1 million for environmental violations. The Federal Circuit denied Rick's claims for indemnification, holding there was no Contract Disputes Act jurisdiction and that the Spearin doctrine, which provides that the government breaches an implied warranty when it supplies a contractor with defective specifications, was inapplicable because there was no procurement contract and because the doctrine does not extend to third-party claims.

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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....