Unanimous Supreme Court Cabins Wartime Suspension of Limitations Act
Client Alert | 1 min read | 05.27.15
The Supreme Court on Tuesday handed down KBR v. U.S. ex rel. Carter, in which it unanimously reversed the Fourth Circuit's interpretation of the Wartime Suspension of Limitations Act, whose text, structure, and history all show it to be limited to criminal offenses—it does not toll the statute of limitations on civil FCA cases. The Court also unanimously affirmed the Fourth Circuit's interpretation of the FCA's first-to-file bar, and thus resolved a split with the D.C. Circuit, by holding that a qui tam complaint that has been dismissed is no longer "pending" within the meaning of the bar and, therefore, will not preclude future, related actions.
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.
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