In negotiating False Claims Act (FCA) or similar settlements with the government, one key consideration is the tax treatment of any payment.
The Deductibility of FCA Payments in Light of <b><i>Kokesh</i></b>
<b><i>A Business Expense?</i></b><p>In negotiating FCA or similar settlements with the government, one key consideration is the tax treatment of any payment. While not in the context of deductibility, the Supreme Court this year, in<i>Kokesh v. SEC</i>, analyzed whether disgorgement in an SEC enforcement action was punitive or compensatory.

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