The Second Circuit clarified the burden-shifting framework
applicable to whistleblower retaliation claims under the
Sarbanes-Oxley Act ("SOX") earlier this week. SOX
prohibits employers from retaliating against employees who
"provide information...or otherwise assist in an investigation
regarding any conduct which the employee reasonably believes
constitutes a violation of" certain laws, rules, and
regulations addressing various types of fraud. 18 U.S.C. §
1514A.
In Bechtel v. Administrative Review Board et al., the
plaintiff worked as the vice president of technology
commercialization for Competitive Technologies, Inc.
("CTI") and was fired after he complained about CTI's
alleged non-compliance with certain legal requirements and refused
to sign company financial disclosure forms. The plaintiff filed a
SOX whistleblower complaint with the Occupational Safety and Health
Administration ("OSHA"). Although OSHA initially found in
plaintiff's favor, an administrative
