1. Home
  2. |Insights
  3. |D.C. Circuit Adopts Implied Certification, But Rejects Collective Knowledge

D.C. Circuit Adopts Implied Certification, But Rejects Collective Knowledge

Client Alert | 1 min read | 02.08.11

As reported in our December 7, 2010, Bullet Point, in U.S. v. Science Applications Int'l Corp. the D.C. Circuit expanded the scope of the False Claims Act when it concluded that a contractor may violate the act if it knowingly breaches a contractual provision, statute, or regulation that is material to payment by the government.  To learn more about the decision, including how the court rejected "collective knowledge" as a means of showing corporate intent, read this new article authored by C&M's Andy Liu and Jon Cone in West's The Government Contractor

Insights

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....