OMB Releases Final Federal Source Code Policy
Client Alert | 1 min read | 08.12.16
On August 8, 2016, OMB released the final federal source code policy, which requires new, custom-made source code developed specifically by or for the federal government to be made available for sharing and reuse across all federal agencies in an effort to minimize duplicative procurements and reduce federal vendor lock-in. The policy also establishes a pilot program that requires agencies commissioning new, custom software to release at least 20 percent of that code as open source software (OSS) for three years, which will require agencies to consider the value of publishing custom code as OSS and negotiate data rights reflective of its value, as well as to obtain sufficient rights to fulfill the policy’s objectives.
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Client Alert | 3 min read | 07.13.26
Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine
Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26


