DoD Proposes Significant Amendments to the DFARS Data Rights Scheme
Client Alert | 1 min read | 06.27.16
On June 16, 2016, DoD issued a proposed rule to amend the DFARS to implement section 815 of the National Defense Authorization Act for FY 2012, which made significant changes to the data rights scheme for DoD contracts. Among other things, the proposed rule permits the release of “segregation and reintegration” technical data and computer software outside of the government (subject to restrictions), even when the item, component, or process to which that data pertains or the computer software was developed exclusively at private expense; expands DoD’s ability to order technical data and computer software post-award; doubles the time period in which DoD may challenge asserted data rights restrictions; and expressly imposes no time limit on DoD’s right to challenge fraudulently asserted restrictions.
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Client Alert | 3 min read | 07.13.26
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Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
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