In a split decision, the U.S. Court of Appeals for the Third Circuit changed the standard to be met by whistleblowers making claims under the Sarbanes-Oxley Act as it revived a suit against Tyco.
The court’s majority decision followed the U.S. Department of Labor’s Administrative Review Board when it shed the previous requirement that claims involve communication that is "definitively and specifically" related to a violation of the enumerated provisions of Section 806 of SOX in favor of the broader "reasonable belief" standard.
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