Fiscal Year 2026 NDAA Signed into Law: 6 Key Takeaways for Defense Contractors
On Thursday, December 18, 2025, President Trump signed into law the National Defense Authorization Act for Fiscal Year 2026 (2026 NDAA), which authorizes over $900 billion in funding for the Department of Defense (DOD) and other national security programs. The 2026 NDAA contains many acquisition reform provisions and other critical provisions impacting defense contractors. This client alert provides six key takeaways from these provisions. Efforts to Increase Competition by Small Businesses and Nontraditional Defense Contractors Several provisions of the 2026 . . . Read More
How a Fair Protest Process Enhances Federal Procurement Integrity
This year, the federal government has seen an unprecedented level of scrutiny aimed at cutting waste and inefficiencies. While trimming waste and striving for greater efficiency are admirable pursuits, it is important not to take an overly broad approach and overlook the intent behind federal processes that may seem burdensome. Federal procurement is designed to serve the public interest, not private advantage. The bid protest process, set forth in Federal Acquisition Regulation (FAR) Subpart 33.1, plays a vital role in . . . Read More
SBA Data Call: Deadline Extended Until January 19, 2026
SBA announced today, as part of a broader release of FAQs, that the deadline to respond to the December 5, 2025, data call, which we discussed here , has been extended until January 19, 2026. Over and beyond the welcomed extension, SBA has clarified certain of the data call requests. Of note, SBA confirmed that the “last three (3) closed fiscal years of each respective participant” is required. Takeaways from this are: (1) it is the participant’s, not the government’s, fiscal year, . . . Read More
When to File an OCI Protest: GAO Decision Suggests Early Filing Is Best
An organizational conflict of interest (OCI) is a significant issue for both contractors and the government. When a contract opportunity presents a potential or actual OCI—whether due to unequal access to information, biased ground rules, or impaired objectivity—and the conflict is not sufficiently mitigated or neutralized, a procuring agency may find the contractor ineligible for award. Thus, if a contractor believes a competitor has an unmitigated OCI, filing a protest alleging the OCI’s existence and challenging the competitor’s eligibility for . . . Read More
Managing Litigation Risk During the Business Lifecycle, Part 8: Representations, Warranties, and Post-Sale Disputes
Representations and warranties are the backbone of risk allocation in any transaction. While due diligence and valuation models often drive the economic terms of a deal, representations and warranties determine how risk is allocated when a transaction does not unfold as expected. As a result, the way these provisions are drafted and negotiated frequently determines whether post-closing issues remain manageable business challenges or escalate into full-scale litigation. In this last installment of PilieroMazza’s blog series, “Managing Litigation Risk During the . . . Read More
Passport to Trouble: Court Dismisses Foreign Bank Accountholders’ Penalty Challenge
Enforcing foreign bank account reporting requirements through penalties has been an IRS priority for several years, spawning numerous precedent-setting cases throughout the courts. In the latest such case [1] , a federal appeals court rebuffed foreign bank accountholders’ efforts to resist the federal government’s robust powers to collect those penalties. This case demonstrates two things: (1) not all IRS-administered penalties are treated like taxes and (2) understanding the difference is critical to effectively challenging them—especially for foreign bank accountholders who could . . . Read More
Warfighting at Warp Speed: Tracking the 2026 NDAA and DOW’s Acquisition Overhaul
In November, PilieroMazza explained the Department of War’s (DOW) Acquisition Overhaul and why defense contractors need to stay informed, as understanding how DOW plans to fast-track contract delivery will be key to thriving in this evolving landscape. Since DOW released its plans in a memo titled “ Transforming the Warfighting Acquisition System to Accelerate Fielding of Capabilities ,” the government took further action to reshape the defense acquisition process via the 2026 National Defense Authorization Act (NDAA) released by Congress on December 7, 2025. In this blog, we break down key highlights from the 3,000-page NDAA for defense contractors tracking how these . . . Read More
SBA’s 8(a) Program Audit Starts—PilieroMazza Launches “8(a) Audit Response Task Force” to Help Clients Handle the Holiday Gift No One Asked For
On December 5, 2025, the Small Business Administration (SBA) issued formal data and document requests (linked here ) to certified 8(a) Business Development Program participants. This follows SBA’s June 2025 announcement that it would implement an “immediate and full-scale audit” of the 8(a) Program. The requests, issued by the SBA Office of General Counsel via email, justified the audit as follows: “Recent reports by journalists and independent investigators have raised questions about widespread misconduct within the 8(a) Businesses [sic] Development Program, . . . Read More
Managing Litigation Risk During the Business Lifecycle, Part 7: Deadlock, Dissolution, and Business Break-ups
In the lifecycle of a closely held company—whether a limited liability company, a small corporation, or a joint-venture partnership—there are critical transitions that expose a business and its owners to considerable litigation risk. Among the most challenging are deadlocks among owners and the dissolution or break-up of the company. In this seventh installment of PilieroMazza’s blog series, “Managing Litigation Risk During the Business Lifecycle,” we discuss steps businesses should take now to avoid costly stakeholder deadlocks and explore how to . . . Read More
Pregnant Workers’ Fairness Act Turns Two: Key Takeaways for Employers
The Pregnant Workers’ Fairness Act (PWFA) became effective on June 27, 2023. Two years later, we’re seeing PWFA cases make their way through the courts. Employers need a firm grasp of the PWFA to support pregnant employees appropriately while steering the company away from preventable compliance missteps and costly legal fallout. What is the PWFA? The PWFA and the Equal Employment Opportunity Commission’s (EEOC) implementing regulations require covered employers—those with 15 or more employees—to provide “reasonable accommodations” for a qualified . . . Read More