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Federal Employees as Relators OK'ed

Client Alert | less than 1 min read | 08.07.12

In Little v. Shell Exploration & Production Co., the Fifth Circuit joined the Tenth and Eleventh Circuits in holding that federal employees, like private citizens, can bring whistleblower suits under the False Claims Act--even when those employees are auditors whose job is to investigate fraud. The Sixth and Ninth Circuits have also implicitly held that federal employees are not barred from acting as relators, while the First Circuit has held that at least some federal employees may not be qui tam plaintiffs.

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....