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SBA Cannot Replace Agency Responsibility Findings with Its Own

Client Alert | less than 1 min read | 09.30.11

In Spiral Solutions & Techs., Inc., the Small Business Administration’s Office of Hearings and Appeals (“OHA”) reversed a size decision finding a violation of the ostensible subcontractor rule because the SBA Area Office improperly made findings on matters of responsibility--matters reserved for the contracting officer.  Additionally, OHA explained that Spiral’s hiring of its subcontractor’s incumbent, non-management personnel is no longer indicative of “undue reliance” in light of Executive Order 13,495, which encourages companies to offer a right of first refusal of employment to qualified employees performing under a predecessor contract for similar services at a particular location.

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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....