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
Weekly Update for Government Contractors and Commercial Businesses – December 18, 2025
The Weekly Update recaps recent legislative and regulatory updates affecting government contractors and commercial businesses. If you have questions concerning this content, please email marketing@pilieromazza.com . _____________________________________________ Season’s Greetings from PilieroMazza! GOVERNMENT CONTRACTS / FALSE CLAIMS ACT / AUDITS & INVESTIGATIONS Inside the SBA’s Full-Scale 8(a) Audit: What Participants Need to Know Now, PilieroMazza Webinar Replay, Matthew E. Feinberg , Meghan F. Leemon The SBA has issued formal data and document requests to all certified 8(a) participants, marking the first major step in the “immediate and full-scale audit” announced in June 2025. Prompted largely by recent media allegations . . . 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
Inside the SBA’s Full-Scale 8(a) Audit: What Participants Need to Know Now
Click here to view the recorded session. In early December, the SBA issued formal data and document requests to all certified 8(a) Business Development Program participants—marking the first major step in the “immediate and full-scale audit” the agency announced in June 2025. These requests are driven largely by recent online media publications attacking the 8(a) Program with allegations of purported (but as-yet unproven) widespread fraud. The scrutiny on the 8(a) Program is intensifying, and 8(a) companies could face collateral damage during . . . Read More
PilieroMazza’s Matt Feinberg Shares Key Impacts of SBA’s 8(a) Audit on Tribally Owned Contractors with Tribal Business News
Matt Feinberg of PilieroMazza recently spoke with and Brian Edwards of Tribal Business News about the SBA’s 8(a) audit and its impact on tribally owned businesses operating in the federal procurement space. Below is the complete article, which also can be accessed through this link . Don’t miss PilieroMazza’s webinar, “ Inside the SBA’s Full-Scale 8(a) Audit: What Participants Need to Know Now ,” scheduled for December 17 at 2 PM ET. ________________________________________ The Small Business Administration’s sweeping audit of its 8(a) Business Development program has left Native-owned companies scrambling to meet a 30-day deadline that advisers . . . 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
Weekly Update for Government Contractors and Commercial Businesses – December 11, 2025
The Weekly Update recaps recent legislative and regulatory updates affecting government contractors and commercial businesses. If you have questions concerning this content, please email marketing@pilieromazza.com . _____________________________________________ Season’s Greetings from PilieroMazza! GOVERNMENT CONTRACTS / FALSE CLAIMS ACT / AUDITS & INVESTIGATIONS 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, PilieroMazza Client Alert, Matthew E. Feinberg , Meghan F. Leemon 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. . . . Read More