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Century 3422. Wendell H. Ford Aviation Investment and Reform Act for the 21 stV. Sarbanes-Oxley ActSection 806 of the Sarbanes-Oxley Act of 2002 (“SOX”) protects employees of publiclytraded companies who provide information, assist in an investigation, or report what theemployee “reasonably believes” to be a violation of the Securities and Exchange Act orany provision of federal law relating to fraud against shareholders. 35Employee whistleblowers who report improper conduct or who participate in relatedproceedings are protected from retaliatory action including discharge, demotion,suspension or being threatened or harassed or discriminated against for engaging insuch protected activity. Successful litigants can recover reinstatement, back pay, andany other compensatory damages, including attorney’s fees. 36To obtain relief, whistleblowers must first file a complaint with the Secretary of Laborwithin 180 days after the alleged violation, or the date on which the employee becameaware of the violation, whichever is later. If the DOL does not issue a final decisionwithin 180 days after the employee files the complaint, the employee may file an actionin federal court and is entitled to a jury trial. 37A company served with a SOX complaint must submit a position statement andsupporting documents to OSHA within 20 days of receipt of the notice of complaint.The company’s response is not kept confidential. OSHA will provide copies of the34 49 U.S.C. §42121.35 18 U.S.C. §1514A.36 Id.37 Id.

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