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Defense Contractors Begin To Feel Effect Of DoD Requirement To Provide Unique Item Identifiers And Unit Cost Information

Client Alert | less than 1 min read | 02.09.04

Many DoD contractors are recognizing the potential burden of a recent DoD clause compelling contractors to mark deliverable hardware valued in excess of $5,000 with a machine-readable, unique identification sufficient to last throughout the life of the hardware. The new DoD clause, included in solicitations issued starting January 1, 2004, can also require the same type of marking for subassemblies, components, and parts embedded within the hardware and further requires contractors to furnish the Government's unit acquisition cost, which in the case of fixed-price items is simply the unit price and in cost-type contracts is an estimate of the fully burdened unit cost at the time of delivery.

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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....