Topic
Materiality
117 published works
Inside the False Claims Act
Changes Coming to the FCA? Proposed Amendments Would Impact Materiality Analysis, Government Discovery, Among Other Issues
On July 26, Senator Chuck Grassley (R-IA) introduced a long-promised bill to amend the False Claims Act (FCA). Not-so-creatively entitled the False Claims Act Amendments Act of 2021 (S.B. 2428),…
Law Times News
Insurer fails to show materiality to risk of criminal conviction omitted in application: case
Widow should receive $250,000 death benefit of insured, Superior Court says
Public Chatter
The Loneliness of Making the Materiality Decision
By Broc Romanek
You’re sitting in your office staring at your fern when it dawns on you. It’s all you, dude. The buck stops here. You remember the law school lessons. TSC Industries…
Public Chatter
Taking Action as the “Materiality” Debate in the Sustainability Context Continues
Yesterday, my partner Kevin Feldis and I pushed out this client update as part of Perkins Coie's “Summer Sustainability Series” talking about materiality of ESG disclosures and the ongoing debate…
The CLS Blue Sky Blog
SEC Commissioner Lee Speaks on Myths and Misconceptions about “Materiality”
Thank you, Neil [Stewart] for the introduction and for having me today as you discuss the important and timely topic of climate and ESG disclosures. I very much look forward…
Inside the False Claims Act
Eleventh Circuit Broadens Materiality Analysis for Some Cases
By Brian Irving
How should a court evaluate the FCA’s materiality requirement when the government’s ability to deny claims is constrained? According to a recent decision from the Eleventh Circuit, the court should…
The Securities Edge
Living in a material world
[caption id="attachment_3706" align="alignright" width="320"] Image by Clker-Free-Vector-Images from Pixabay[/caption] My apologies to those of you who thought I would expound on the corporate governance implications of Madonna’s early oeuvre; but…
Inside the False Claims Act
Key False Claims Act Cases in 2020
As 2020 draws to a close, we take a look back at a number of the most significant False Claims Act (FCA) cases of the prior 12 months. Although no…
The SEC Institute Blog
We Are Living In a Principles-Based World
Principles-based disclosure guidance is a major theme in current SEC rulemaking. Recent changes to Regulation S-K business, risk factor and MD&A disclosures rarely prescribe specific disclosures and frequently require materiality…
Government Contracts & Investigations Blog
Materiality Concerns For CARES Act Enforcement Cases
By Charles Kreindler, Matthew Lin
With the Department of Justice’s (DOJ) decision to drop charges against Michael Flynn, materiality has come to the forefront of popular legal discourse. At the same time, prosecutors and whistleblowers…