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Pre-Award Key Personnel Departure Creates Catch-22 – Do I Tell or Not?

Client Alert | less than 1 min read | 12.24.15

In Pioneering Evolution, LLC (Dec. 8, 2015), GAO agreed with the Navy's rejection of an offer as technically unacceptable for failure to satisfy a material solicitation requirement when the protester had notified the Navy after submission of final proposal revisions (FPRs) but before award that one of its proposed key personnel had accepted another position and was no longer available to perform. GAO asserted that the protestor was required to notify the Navy but that it had no right to substitute a qualified replacement, confirming that offerors are at risk if they inform an agency of key personnel departures post-FPR.

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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....