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Set-Aside Decision Doesn't Require Responsibility Determination

Client Alert | less than 1 min read | 01.30.14

In Adams & Assocs., Inc. v. U.S. (Jan. 27, 2014), the Federal Circuit affirmed that, when applying the "Rule of Two" in a small business set-aside determination, the contracting officer needs only a "reasonable expectation" that at least two responsible small businesses would submit offers and is not required to undertake a responsibility determination pursuant to FAR 9.104-1. This establishes a relatively low threshold of market research under the "Rule of Two" and confirms that a contracting officer need not collect information on factors such as capability, capacity, and past performance on small businesses at the acquisition planning phase of a procurement.

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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....