In Jefferson v. Science Apps. Int'l Corp., et al.,1 the U.S. District Court for the District of Columbia dismissed the plaintiff's whistleblower retaliation claim brought under Section 806 of the Sarbanes-Oxley Act ("SOX" or the "Act"), holding, in line with courts across the country, that the statute does not apply extraterritorially and that there can be no domestic application of the statute when the employee lived and worked abroad.
In Jefferson, the plaintiff worked as a Cyber Security Systems Administrator in Germany at a U.S. military base for Science Applications International Corp. ("SAIC"), a publicly traded U.S. company. Jefferson alleged, among other things, that while working for SAIC he reported to management the company's use of incorrect metrics in reporting to the U.S. Securities and Exchange Commission and...