Frederick D. Lipman
Whistleblowers
Frederick D. Lipman
Whistleblowers
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Solid guidance for managing whistleblower policies in light of the new Dodd-Frank Act provisions In July 2010, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act that greatly expanded whistleblower bounties in connection with violations of federal securities laws, including the Foreign Corrupt Practices Act. Discussing business protection strategies and best practices in dealing with whistleblowers, Whistleblowers will appeal to board members, executives, corporate compliance personnel, attorneys for whistleblowers and defense attorneys, as well as potential…mehr
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Solid guidance for managing whistleblower policies in light of the new Dodd-Frank Act provisions In July 2010, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act that greatly expanded whistleblower bounties in connection with violations of federal securities laws, including the Foreign Corrupt Practices Act. Discussing business protection strategies and best practices in dealing with whistleblowers, Whistleblowers will appeal to board members, executives, corporate compliance personnel, attorneys for whistleblowers and defense attorneys, as well as potential employee whistleblowers.
- Case studies of GlaxoSmithKline, Pfizer and other high profile whistleblower incidences
- Examines new Dodd-Frank incentives to whistleblowers
- Recommends best practices for corporations in light of new whistleblowing incentives
- Explores other federal and state statutory incentives to whistleblowing
Timely and comprehensive, Whistleblowers emphasizes the disincentives to whistleblowing, reviewing the academic studies of whistleblowers with the idea of developing best practices in working with whistleblowers.
- Case studies of GlaxoSmithKline, Pfizer and other high profile whistleblower incidences
- Examines new Dodd-Frank incentives to whistleblowers
- Recommends best practices for corporations in light of new whistleblowing incentives
- Explores other federal and state statutory incentives to whistleblowing
Timely and comprehensive, Whistleblowers emphasizes the disincentives to whistleblowing, reviewing the academic studies of whistleblowers with the idea of developing best practices in working with whistleblowers.
Produktdetails
- Produktdetails
- Wiley Corporate F&A .
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 288
- Erscheinungstermin: 6. Dezember 2011
- Englisch
- Abmessung: 235mm x 157mm x 20mm
- Gewicht: 576g
- ISBN-13: 9781118094037
- ISBN-10: 1118094034
- Artikelnr.: 33626840
- Wiley Corporate F&A .
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 288
- Erscheinungstermin: 6. Dezember 2011
- Englisch
- Abmessung: 235mm x 157mm x 20mm
- Gewicht: 576g
- ISBN-13: 9781118094037
- ISBN-10: 1118094034
- Artikelnr.: 33626840
FREDERICK D. LIPMAN is a partner with the international law firm of Blank Rome LLP and is also the president of the Association of Audit Committee Members, Inc. He has more than fifty years of experience in the areas of corporate governance, mergers and acquisitions, private equity, and IPOs. He has appeared on CNBC, CNN, Bloomberg, and Chinese television as a national commentator on business topics and has been quoted in the Wall Street Journal, the New York Times, USA Today, Forbes, and other business publications.
Foreword xiii Acknowledgments xv Introduction 1 PART I: THE WHISTLEBLOWERS
AND THE DODD-FRANK INCENTIVES Chapter 1: The Dramatic Expansion of
Whistleblower Awards under Dodd-Frank 11 Whistleblower Provisions of
Dodd-Frank 13 What Is "Original Information"? 14 What Are Violations of the
Federal Securities Laws? 15 Rule 10b-5: Market Manipulation 19 Violating
the Accounting Standards 20 False Financial Statements by Public Companies
20 Other Securities Laws 22 Protections for Whistleblowers 23 Commodity
Exchange Act 23 Notes 25 Chapter 2: The Remarkable Story of Cheryl Eckard
and the $96 Million Bounty under the False Claims Act 27 Who Is Cheryl
Eckard? 27 Eckard's Post-termination Activities 28 Eckard's Superiors 29
Background Allegations 30 Alleged Violations 31 Timeline of Eckard's
Alleged Activities 33 The Lessons of Glaxo 40 Notes 42 Chapter 3: The Pfi
zer Whistleblowers Who Collected Over $100 Million under the False Claims
Act 45 John Kopchinski 46 Bextra 47 The Complaint 48 Pfizer Lessons 51
Notes 53 PART II: DISINCENTIVES AND FACTORS MOTIVATING PUBLIC DISCLOSURE
Chapter 4: Disincentives to Internal Whistleblowers 57 Financial
Disincentives 58 Nonfi nancial Disincentives 59 Contractual Commitments and
Fiduciary Duties 60 Ethics Resource Center Survey 61 Reinstatement as a
Remedy 62 Empirical Study 65 Notes 67 Chapter 5: Women as Whistleblowers:
Factors Motivating Public Whistleblowing 69 Sherron Watkins 69 Cynthia
Cooper 71 Coleen Rowley 71 External Reporting by Internal Whistleblowers 72
Whistleblower Anonymity 74 Notes 74 PART III: ORGANIZATIONAL BEST PRACTICES
Chapter 6: Why Should Organizations Adopt a Robust Whistleblower System? 79
Diminishment of Shareholder Wealth 80 Boards of Directors 81 We Were Duped!
82 Executive Whistleblowers 84 Why Independent Directors Cannot Rely Solely
on Independent or Internal Auditors 86 Legal Standard 89 Caremark 90
Recommended Strategy 91 Criminal Liability of an Organization 92
Responsible Corporate Officer Doctrine 93 The Acme Markets Case 94 The U.S.
Department of Justice Criminal Guidelines 96 The Disadvantages of a Robust
Whistleblower System 97 Notes 98 Chapter 7: Establishing a Robust
Whistleblower System 103 Problems with the Current Whistleblower System 104
Initial Steps 107 Elements of a Robust Whistleblower Policy 108 Independent
Directors Must Be in Charge 109 The Whistleblower Program Must Be
Independently Administered 111 Whistleblower Complaints Should be
Investigated by Independent Counsel Reporting Directly to the Independent
Directors 113 There Should Be No Presumption that Anonymous Complaints Are
Less Deserving of Investigation 117 Motivations and Personality of the
Whistleblower Are Not Relevant to the Truth of the Allegations 118 Absolute
Protection of Whistleblowers' Identity Is Essential 119 Assess the
Effectiveness of Hotlines and Provide Employee Compliance Training 123
Independent Counsel Should Report the Status and Results of the
Investigation 124 Internal Whistleblowers Should Receive Meaningful
Monetary Rewards 125 The Whistleblower Policy Must Be Communicated
Effectively 127 There Should Be Milder Sanctions for Whistleblowers
Involved in Illegal Group Activity 130 Retaliation Claims Should Be
Independently Investigated 131 The Director of Corporate Compliance Should
Become the Eyes and Ears of the Independent Directors 132 Major Dos and
Don'ts for CEOs 134 Notes 135 PART IV: STATUTORY INCENTIVES AND SEC AWARD
REGULATIONS Chapter 8: The False Claims Act: Qui Tam Cases 141 What Is a
False Claim? 142 False Claims Act Bounties 144 U.S. Department of Justice
Memorandum 146 Statute of Limitations 149 Notes 150 Chapter 9: IRS
Whistleblowers 153 Section 7623(b): Mandatory Whistleblower Awards 155
Reduction of Award Percentage 156 Section 7623(a): Discretionary Awards 157
Form 211 158 IRS Whistleblowers Awards 159 IRS Award Determinations 160
Award Administrative Proceedings 162 Appeal to Tax Court 164 Duration of
Process and Award Payment 164 Confi dentiality of Whistleblower 165 Right
to Counsel 165 IRS Contracts 165 Disqualifi cation of U.S. Treasury
Department Federal Employees 166 Notes 167 Chapter 10: Other Statutory
Incentives and Protections for Whistleblowers 169 Act to Prevent Pollution
from Ships 169 False Patent Marking Statute 170 U.S. Tariff Act of 1930 172
State False Claims Statutes 173 Whistleblower Protections 179 Barker v. UBS
180 Other Statutory Whistleblower Protections 185 Notes 186 Chapter 11: A
Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189
Summary 190 SEC Investor Protection Fund 194 Does the Whistleblower Need an
Attorney? 195 Step-by-Step Guide 196 Determining Whether the Over $1
Million Threshold Is 202 Satisfied Determining the Amount of an Award 202
Must an Employee Comply with the Company's Internal Compliance Program? 204
Confidentiality 205 Nonwaiver of Whistleblower Rights 205 Appeals 205
Anti-retaliation Provision 206 Notes 206 Appendix 1: IRS Form 211 207
Appendix 2: SEC Form TCR: Tip, Complaint or Referral 211 Appendix 3: SEC
Form WB-APP: Application for Award for Original Information Submitted
Pursuant to Section 21F of the Securities Exchange Act of 1934 229 Appendix
4: SEC Whistleblower Rules 239 About the Author 265 Index 267
AND THE DODD-FRANK INCENTIVES Chapter 1: The Dramatic Expansion of
Whistleblower Awards under Dodd-Frank 11 Whistleblower Provisions of
Dodd-Frank 13 What Is "Original Information"? 14 What Are Violations of the
Federal Securities Laws? 15 Rule 10b-5: Market Manipulation 19 Violating
the Accounting Standards 20 False Financial Statements by Public Companies
20 Other Securities Laws 22 Protections for Whistleblowers 23 Commodity
Exchange Act 23 Notes 25 Chapter 2: The Remarkable Story of Cheryl Eckard
and the $96 Million Bounty under the False Claims Act 27 Who Is Cheryl
Eckard? 27 Eckard's Post-termination Activities 28 Eckard's Superiors 29
Background Allegations 30 Alleged Violations 31 Timeline of Eckard's
Alleged Activities 33 The Lessons of Glaxo 40 Notes 42 Chapter 3: The Pfi
zer Whistleblowers Who Collected Over $100 Million under the False Claims
Act 45 John Kopchinski 46 Bextra 47 The Complaint 48 Pfizer Lessons 51
Notes 53 PART II: DISINCENTIVES AND FACTORS MOTIVATING PUBLIC DISCLOSURE
Chapter 4: Disincentives to Internal Whistleblowers 57 Financial
Disincentives 58 Nonfi nancial Disincentives 59 Contractual Commitments and
Fiduciary Duties 60 Ethics Resource Center Survey 61 Reinstatement as a
Remedy 62 Empirical Study 65 Notes 67 Chapter 5: Women as Whistleblowers:
Factors Motivating Public Whistleblowing 69 Sherron Watkins 69 Cynthia
Cooper 71 Coleen Rowley 71 External Reporting by Internal Whistleblowers 72
Whistleblower Anonymity 74 Notes 74 PART III: ORGANIZATIONAL BEST PRACTICES
Chapter 6: Why Should Organizations Adopt a Robust Whistleblower System? 79
Diminishment of Shareholder Wealth 80 Boards of Directors 81 We Were Duped!
82 Executive Whistleblowers 84 Why Independent Directors Cannot Rely Solely
on Independent or Internal Auditors 86 Legal Standard 89 Caremark 90
Recommended Strategy 91 Criminal Liability of an Organization 92
Responsible Corporate Officer Doctrine 93 The Acme Markets Case 94 The U.S.
Department of Justice Criminal Guidelines 96 The Disadvantages of a Robust
Whistleblower System 97 Notes 98 Chapter 7: Establishing a Robust
Whistleblower System 103 Problems with the Current Whistleblower System 104
Initial Steps 107 Elements of a Robust Whistleblower Policy 108 Independent
Directors Must Be in Charge 109 The Whistleblower Program Must Be
Independently Administered 111 Whistleblower Complaints Should be
Investigated by Independent Counsel Reporting Directly to the Independent
Directors 113 There Should Be No Presumption that Anonymous Complaints Are
Less Deserving of Investigation 117 Motivations and Personality of the
Whistleblower Are Not Relevant to the Truth of the Allegations 118 Absolute
Protection of Whistleblowers' Identity Is Essential 119 Assess the
Effectiveness of Hotlines and Provide Employee Compliance Training 123
Independent Counsel Should Report the Status and Results of the
Investigation 124 Internal Whistleblowers Should Receive Meaningful
Monetary Rewards 125 The Whistleblower Policy Must Be Communicated
Effectively 127 There Should Be Milder Sanctions for Whistleblowers
Involved in Illegal Group Activity 130 Retaliation Claims Should Be
Independently Investigated 131 The Director of Corporate Compliance Should
Become the Eyes and Ears of the Independent Directors 132 Major Dos and
Don'ts for CEOs 134 Notes 135 PART IV: STATUTORY INCENTIVES AND SEC AWARD
REGULATIONS Chapter 8: The False Claims Act: Qui Tam Cases 141 What Is a
False Claim? 142 False Claims Act Bounties 144 U.S. Department of Justice
Memorandum 146 Statute of Limitations 149 Notes 150 Chapter 9: IRS
Whistleblowers 153 Section 7623(b): Mandatory Whistleblower Awards 155
Reduction of Award Percentage 156 Section 7623(a): Discretionary Awards 157
Form 211 158 IRS Whistleblowers Awards 159 IRS Award Determinations 160
Award Administrative Proceedings 162 Appeal to Tax Court 164 Duration of
Process and Award Payment 164 Confi dentiality of Whistleblower 165 Right
to Counsel 165 IRS Contracts 165 Disqualifi cation of U.S. Treasury
Department Federal Employees 166 Notes 167 Chapter 10: Other Statutory
Incentives and Protections for Whistleblowers 169 Act to Prevent Pollution
from Ships 169 False Patent Marking Statute 170 U.S. Tariff Act of 1930 172
State False Claims Statutes 173 Whistleblower Protections 179 Barker v. UBS
180 Other Statutory Whistleblower Protections 185 Notes 186 Chapter 11: A
Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189
Summary 190 SEC Investor Protection Fund 194 Does the Whistleblower Need an
Attorney? 195 Step-by-Step Guide 196 Determining Whether the Over $1
Million Threshold Is 202 Satisfied Determining the Amount of an Award 202
Must an Employee Comply with the Company's Internal Compliance Program? 204
Confidentiality 205 Nonwaiver of Whistleblower Rights 205 Appeals 205
Anti-retaliation Provision 206 Notes 206 Appendix 1: IRS Form 211 207
Appendix 2: SEC Form TCR: Tip, Complaint or Referral 211 Appendix 3: SEC
Form WB-APP: Application for Award for Original Information Submitted
Pursuant to Section 21F of the Securities Exchange Act of 1934 229 Appendix
4: SEC Whistleblower Rules 239 About the Author 265 Index 267
Foreword xiii Acknowledgments xv Introduction 1 PART I: THE WHISTLEBLOWERS
AND THE DODD-FRANK INCENTIVES Chapter 1: The Dramatic Expansion of
Whistleblower Awards under Dodd-Frank 11 Whistleblower Provisions of
Dodd-Frank 13 What Is "Original Information"? 14 What Are Violations of the
Federal Securities Laws? 15 Rule 10b-5: Market Manipulation 19 Violating
the Accounting Standards 20 False Financial Statements by Public Companies
20 Other Securities Laws 22 Protections for Whistleblowers 23 Commodity
Exchange Act 23 Notes 25 Chapter 2: The Remarkable Story of Cheryl Eckard
and the $96 Million Bounty under the False Claims Act 27 Who Is Cheryl
Eckard? 27 Eckard's Post-termination Activities 28 Eckard's Superiors 29
Background Allegations 30 Alleged Violations 31 Timeline of Eckard's
Alleged Activities 33 The Lessons of Glaxo 40 Notes 42 Chapter 3: The Pfi
zer Whistleblowers Who Collected Over $100 Million under the False Claims
Act 45 John Kopchinski 46 Bextra 47 The Complaint 48 Pfizer Lessons 51
Notes 53 PART II: DISINCENTIVES AND FACTORS MOTIVATING PUBLIC DISCLOSURE
Chapter 4: Disincentives to Internal Whistleblowers 57 Financial
Disincentives 58 Nonfi nancial Disincentives 59 Contractual Commitments and
Fiduciary Duties 60 Ethics Resource Center Survey 61 Reinstatement as a
Remedy 62 Empirical Study 65 Notes 67 Chapter 5: Women as Whistleblowers:
Factors Motivating Public Whistleblowing 69 Sherron Watkins 69 Cynthia
Cooper 71 Coleen Rowley 71 External Reporting by Internal Whistleblowers 72
Whistleblower Anonymity 74 Notes 74 PART III: ORGANIZATIONAL BEST PRACTICES
Chapter 6: Why Should Organizations Adopt a Robust Whistleblower System? 79
Diminishment of Shareholder Wealth 80 Boards of Directors 81 We Were Duped!
82 Executive Whistleblowers 84 Why Independent Directors Cannot Rely Solely
on Independent or Internal Auditors 86 Legal Standard 89 Caremark 90
Recommended Strategy 91 Criminal Liability of an Organization 92
Responsible Corporate Officer Doctrine 93 The Acme Markets Case 94 The U.S.
Department of Justice Criminal Guidelines 96 The Disadvantages of a Robust
Whistleblower System 97 Notes 98 Chapter 7: Establishing a Robust
Whistleblower System 103 Problems with the Current Whistleblower System 104
Initial Steps 107 Elements of a Robust Whistleblower Policy 108 Independent
Directors Must Be in Charge 109 The Whistleblower Program Must Be
Independently Administered 111 Whistleblower Complaints Should be
Investigated by Independent Counsel Reporting Directly to the Independent
Directors 113 There Should Be No Presumption that Anonymous Complaints Are
Less Deserving of Investigation 117 Motivations and Personality of the
Whistleblower Are Not Relevant to the Truth of the Allegations 118 Absolute
Protection of Whistleblowers' Identity Is Essential 119 Assess the
Effectiveness of Hotlines and Provide Employee Compliance Training 123
Independent Counsel Should Report the Status and Results of the
Investigation 124 Internal Whistleblowers Should Receive Meaningful
Monetary Rewards 125 The Whistleblower Policy Must Be Communicated
Effectively 127 There Should Be Milder Sanctions for Whistleblowers
Involved in Illegal Group Activity 130 Retaliation Claims Should Be
Independently Investigated 131 The Director of Corporate Compliance Should
Become the Eyes and Ears of the Independent Directors 132 Major Dos and
Don'ts for CEOs 134 Notes 135 PART IV: STATUTORY INCENTIVES AND SEC AWARD
REGULATIONS Chapter 8: The False Claims Act: Qui Tam Cases 141 What Is a
False Claim? 142 False Claims Act Bounties 144 U.S. Department of Justice
Memorandum 146 Statute of Limitations 149 Notes 150 Chapter 9: IRS
Whistleblowers 153 Section 7623(b): Mandatory Whistleblower Awards 155
Reduction of Award Percentage 156 Section 7623(a): Discretionary Awards 157
Form 211 158 IRS Whistleblowers Awards 159 IRS Award Determinations 160
Award Administrative Proceedings 162 Appeal to Tax Court 164 Duration of
Process and Award Payment 164 Confi dentiality of Whistleblower 165 Right
to Counsel 165 IRS Contracts 165 Disqualifi cation of U.S. Treasury
Department Federal Employees 166 Notes 167 Chapter 10: Other Statutory
Incentives and Protections for Whistleblowers 169 Act to Prevent Pollution
from Ships 169 False Patent Marking Statute 170 U.S. Tariff Act of 1930 172
State False Claims Statutes 173 Whistleblower Protections 179 Barker v. UBS
180 Other Statutory Whistleblower Protections 185 Notes 186 Chapter 11: A
Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189
Summary 190 SEC Investor Protection Fund 194 Does the Whistleblower Need an
Attorney? 195 Step-by-Step Guide 196 Determining Whether the Over $1
Million Threshold Is 202 Satisfied Determining the Amount of an Award 202
Must an Employee Comply with the Company's Internal Compliance Program? 204
Confidentiality 205 Nonwaiver of Whistleblower Rights 205 Appeals 205
Anti-retaliation Provision 206 Notes 206 Appendix 1: IRS Form 211 207
Appendix 2: SEC Form TCR: Tip, Complaint or Referral 211 Appendix 3: SEC
Form WB-APP: Application for Award for Original Information Submitted
Pursuant to Section 21F of the Securities Exchange Act of 1934 229 Appendix
4: SEC Whistleblower Rules 239 About the Author 265 Index 267
AND THE DODD-FRANK INCENTIVES Chapter 1: The Dramatic Expansion of
Whistleblower Awards under Dodd-Frank 11 Whistleblower Provisions of
Dodd-Frank 13 What Is "Original Information"? 14 What Are Violations of the
Federal Securities Laws? 15 Rule 10b-5: Market Manipulation 19 Violating
the Accounting Standards 20 False Financial Statements by Public Companies
20 Other Securities Laws 22 Protections for Whistleblowers 23 Commodity
Exchange Act 23 Notes 25 Chapter 2: The Remarkable Story of Cheryl Eckard
and the $96 Million Bounty under the False Claims Act 27 Who Is Cheryl
Eckard? 27 Eckard's Post-termination Activities 28 Eckard's Superiors 29
Background Allegations 30 Alleged Violations 31 Timeline of Eckard's
Alleged Activities 33 The Lessons of Glaxo 40 Notes 42 Chapter 3: The Pfi
zer Whistleblowers Who Collected Over $100 Million under the False Claims
Act 45 John Kopchinski 46 Bextra 47 The Complaint 48 Pfizer Lessons 51
Notes 53 PART II: DISINCENTIVES AND FACTORS MOTIVATING PUBLIC DISCLOSURE
Chapter 4: Disincentives to Internal Whistleblowers 57 Financial
Disincentives 58 Nonfi nancial Disincentives 59 Contractual Commitments and
Fiduciary Duties 60 Ethics Resource Center Survey 61 Reinstatement as a
Remedy 62 Empirical Study 65 Notes 67 Chapter 5: Women as Whistleblowers:
Factors Motivating Public Whistleblowing 69 Sherron Watkins 69 Cynthia
Cooper 71 Coleen Rowley 71 External Reporting by Internal Whistleblowers 72
Whistleblower Anonymity 74 Notes 74 PART III: ORGANIZATIONAL BEST PRACTICES
Chapter 6: Why Should Organizations Adopt a Robust Whistleblower System? 79
Diminishment of Shareholder Wealth 80 Boards of Directors 81 We Were Duped!
82 Executive Whistleblowers 84 Why Independent Directors Cannot Rely Solely
on Independent or Internal Auditors 86 Legal Standard 89 Caremark 90
Recommended Strategy 91 Criminal Liability of an Organization 92
Responsible Corporate Officer Doctrine 93 The Acme Markets Case 94 The U.S.
Department of Justice Criminal Guidelines 96 The Disadvantages of a Robust
Whistleblower System 97 Notes 98 Chapter 7: Establishing a Robust
Whistleblower System 103 Problems with the Current Whistleblower System 104
Initial Steps 107 Elements of a Robust Whistleblower Policy 108 Independent
Directors Must Be in Charge 109 The Whistleblower Program Must Be
Independently Administered 111 Whistleblower Complaints Should be
Investigated by Independent Counsel Reporting Directly to the Independent
Directors 113 There Should Be No Presumption that Anonymous Complaints Are
Less Deserving of Investigation 117 Motivations and Personality of the
Whistleblower Are Not Relevant to the Truth of the Allegations 118 Absolute
Protection of Whistleblowers' Identity Is Essential 119 Assess the
Effectiveness of Hotlines and Provide Employee Compliance Training 123
Independent Counsel Should Report the Status and Results of the
Investigation 124 Internal Whistleblowers Should Receive Meaningful
Monetary Rewards 125 The Whistleblower Policy Must Be Communicated
Effectively 127 There Should Be Milder Sanctions for Whistleblowers
Involved in Illegal Group Activity 130 Retaliation Claims Should Be
Independently Investigated 131 The Director of Corporate Compliance Should
Become the Eyes and Ears of the Independent Directors 132 Major Dos and
Don'ts for CEOs 134 Notes 135 PART IV: STATUTORY INCENTIVES AND SEC AWARD
REGULATIONS Chapter 8: The False Claims Act: Qui Tam Cases 141 What Is a
False Claim? 142 False Claims Act Bounties 144 U.S. Department of Justice
Memorandum 146 Statute of Limitations 149 Notes 150 Chapter 9: IRS
Whistleblowers 153 Section 7623(b): Mandatory Whistleblower Awards 155
Reduction of Award Percentage 156 Section 7623(a): Discretionary Awards 157
Form 211 158 IRS Whistleblowers Awards 159 IRS Award Determinations 160
Award Administrative Proceedings 162 Appeal to Tax Court 164 Duration of
Process and Award Payment 164 Confi dentiality of Whistleblower 165 Right
to Counsel 165 IRS Contracts 165 Disqualifi cation of U.S. Treasury
Department Federal Employees 166 Notes 167 Chapter 10: Other Statutory
Incentives and Protections for Whistleblowers 169 Act to Prevent Pollution
from Ships 169 False Patent Marking Statute 170 U.S. Tariff Act of 1930 172
State False Claims Statutes 173 Whistleblower Protections 179 Barker v. UBS
180 Other Statutory Whistleblower Protections 185 Notes 186 Chapter 11: A
Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189
Summary 190 SEC Investor Protection Fund 194 Does the Whistleblower Need an
Attorney? 195 Step-by-Step Guide 196 Determining Whether the Over $1
Million Threshold Is 202 Satisfied Determining the Amount of an Award 202
Must an Employee Comply with the Company's Internal Compliance Program? 204
Confidentiality 205 Nonwaiver of Whistleblower Rights 205 Appeals 205
Anti-retaliation Provision 206 Notes 206 Appendix 1: IRS Form 211 207
Appendix 2: SEC Form TCR: Tip, Complaint or Referral 211 Appendix 3: SEC
Form WB-APP: Application for Award for Original Information Submitted
Pursuant to Section 21F of the Securities Exchange Act of 1934 229 Appendix
4: SEC Whistleblower Rules 239 About the Author 265 Index 267