On September 9, 2024, the SEC announced settled enforcement actions against seven companies for violating the SEC’s whistleblower rules.[1]  Specifically, the SEC alleged that the companies had provisions in various kinds of agreements with employees, including employment, separation, and settlement agreements, that purport to restrict, and thereby could potentially discourage, employees and other signatories from reporting information to government investigators or participating in a whistleblower award.

The Dodd-Frank Act of 2010 gave the SEC authority to administer and enforce a whistleblower program.  Among the rules the SEC has adopted to implement that authority is Exchange Act Rule 21F-17(a):[2]

No person may take any action to impede an individual from communicating directly with the Commission staff about a possible securities law violation, including enforcing, or threatening to enforce, a confidentiality agreement (other than [certain specified] agreements … related to the legal representation of a client) with respect to such communications.

The recent actions are not the first the SEC has brought under this provision.[3]

The SEC often collects related cases into a “sweep” to heighten attention and amplify its message. In the recent seven actions, the agreements include employment, severance, retention, separation, consulting, and settlement agreements that stretch over the last five years. The contracts included clauses that waived the right to a monetary award in any government investigation, waived the right to file a complaint or claim with a government authority, and required prior notification before sharing confidential information with a governmental authority. The SEC was not, apparently, moved by clauses that limited these restrictions “to the fullest extent permitted by law.”

In its sweep, the SEC included companies from various industries, including fashion, healthcare, software, manufacturing, and consumer credit reporting. (It is not clear how the companies were identified.) Penalties ranged from $19,500 (against a company with a going concern opinion and $8,890 in cash) to $1,386,000. The amounts are not explained, but seem to bear some relation to the number of contracts with which the SEC took issue. The SEC assessed penalties notwithstanding the companies’ remedial efforts once approached by the SEC and the fact that the provisions had never been invoked to prevent a party from making a claim or seeking compensation as a whistleblower.

The SEC’s message could not be clearer – if public companies have any contractual provisions that restrict the ability to report potentially wrongful conduct to the SEC and participate in a whistleblower award, the SEC is likely to object and may take action against such companies. The financial and reputational consequences to the company can be significant. Public companies should review their standard agreements with employees to determine whether they contain similar, potentially problematic, provisions, and make any necessary updates. The SEC stresses that its investigation in this area is ongoing.

If you have questions about the material discussed in this client alert, please contact the members of our Employment, Employee Benefits and Executive Compensation, Securities and Capital Markets, or Securities Litigation and Enforcement practices.


[1] SEC.gov | SEC Charges Seven Public Companies with Violations of Whistleblower Protection Rule. (The SEC press release contains links to the seven orders which quote the various contract provisions the SEC alleges violate the whistleblower rule.)

[2] 17 C.F.R 240.21F-17(a).

[3] SEC.gov | Whistleblower Protections

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Photo of Lindsay Burke Lindsay Burke

Lindsay Burke co-chairs the firm’s Employment Practice Group and regularly advises U.S., international, and multinational employers on employee management and culture issues and international HR compliance. She is a key member of the firm’s Institutional Culture and Social Responsibility practice, working together with…

Lindsay Burke co-chairs the firm’s Employment Practice Group and regularly advises U.S., international, and multinational employers on employee management and culture issues and international HR compliance. She is a key member of the firm’s Institutional Culture and Social Responsibility practice, working together with white collar colleagues to conduct culture assessments, internal investigations of executive misconduct, and civil rights and racial equity audits and assessments. Lindsay has been at the forefront of the changing workplace issues impacting employers in the U.S. in the last decade, including #MeToo, Covid-19, and the renewed focus on diversity, equity, and inclusion. She frequently advises employers in relation to their processes and procedures for investigating complaints of discrimination, harassment, and retaliation and trains executive teams and board members on culture risk and the lawful implementation of DEI programs.

Lindsay also guides employers through the process of hiring and terminating employees and managing their performance, including the drafting and review of employment agreements, restrictive covenant agreements, separation agreements, performance plans, and key employee policies and handbooks. She provides practical advice against the backdrop of the web of state and federal employment laws, such as Title VII of the Civil Rights Act of 1964, the Americans with Disabilities Act, the Equal Pay Act, the Family and Medical Leave Act, the Fair Labor Standards Act, and the False Claims Act, with the objective of minimizing the risk of employee litigation. When litigation looms, Lindsay relies on her experience as an employment litigator to offer employers strategic advice and assistance in responding to demand letters and agency charges.

Lindsay works frequently with the firm’s privacy, employee benefits and executive compensation, corporate, government contracts, and cybersecurity practice groups to ensure that all potential employment issues are addressed in matters handled by these groups. She also regularly provides U.S. employment law training, support, and assistance to start-ups, non-profits, and foreign parent companies opening affiliates in the U.S.

Photo of Matthew Franker Matthew Franker

Matt Franker has twenty years of experience advising public and private companies, underwriters, and boards of directors in capital markets offerings, securities disclosure and financial reporting, including disclosures relating to non-GAAP financial measures, accounting for business combinations and other technical accounting issues, corporate…

Matt Franker has twenty years of experience advising public and private companies, underwriters, and boards of directors in capital markets offerings, securities disclosure and financial reporting, including disclosures relating to non-GAAP financial measures, accounting for business combinations and other technical accounting issues, corporate governance and ESG matters, mergers and acquisitions, and general corporate issues.

Matt has been recognized in Legal 500 for his work on capital markets transactions, and his capital markets experience includes advising companies and underwriters on registered and exempt offerings of common and preferred equity securities and investment grade, high-yield and convertible debt securities, exchange offers, debt tender offers, and consent solicitations. Matt has an extensive securities advisory practice focused on assisting public companies in a wide variety of disclosure, corporate governance, and compliance matters.

Prior to joining Covington, Matt served as an attorney-adviser with the U.S. Securities and Exchange Commission’s Division of Corporation Finance. While at the SEC, he worked on a wide variety of transactional and securities compliance matters, with an emphasis on the manufacturing, construction, and financial services industries. His experience at the SEC focused on IPOs, secondary offerings, mergers and acquisitions, exchange offers, going-private transactions, PIPEs and private equity financings and evaluating no-action requests to exclude shareholder proposals under Exchange Act Rule 14a-8.

Photo of Gerald Hodgkins Gerald Hodgkins

Gerald Hodgkins has a broad securities enforcement practice focused on representing financial institutions, public companies and individuals in investigations and enforcement actions brought by the key financial regulators. A former Associate Director in the U.S. Securities and Exchange Commission’s Division of Enforcement, Jerry…

Gerald Hodgkins has a broad securities enforcement practice focused on representing financial institutions, public companies and individuals in investigations and enforcement actions brought by the key financial regulators. A former Associate Director in the U.S. Securities and Exchange Commission’s Division of Enforcement, Jerry has extensive experience in matters before the SEC, with particular focus on public company accounting and disclosure, broker-dealer and investment adviser regulation, and U.S. anti-corruption law. He also represents clients in matters before the Public Company Accounting Oversight Board (PCAOB), the Financial Industry Regulatory Authority (FINRA) and the U.S. Department of Justice.

Since joining Covington in 2018, Jerry has represented or advised more than fifty Fortune 500 companies in matters involving the U.S. securities laws, including five Fortune 10 and ten Fortune 50 companies.  He also has represented or advised ten of the one hundred largest financial services firms in the U.S. as ranked by Fortune magazine. 

During his 20-year tenure at the SEC, Jerry oversaw more than 100 enforcement matters, covering the entire breadth of the SEC’s law enforcement authority. In addition to matters involving financial services regulation and public company oversight, Jerry oversaw multiple investigations involving insider trading, the Foreign Corrupt Practices Act (FCPA), and municipal securities regulation. The enforcement actions he oversaw included the largest penalty in SEC history for issuer reporting and disclosure fraud (SEC v. WorldCom), the first, and still largest, settlement involving the clawback of executive compensation under Section 304 of the Sarbanes-Oxley Act of 2002 (SEC v. William W. McGuire, M.D.), and the final dispositions in the SEC’s actions against former Enron officers, including summary judgment obtained by the SEC against Jeffrey K. Skilling, former Enron president, COO and CEO.

In 2023, Jerry was elected to a second term on the steering committee of the Corporation, Finance and Securities Law Community of the DC Bar. He frequently speaks at conferences and continuing education programs and has authored several articles focused on SEC enforcement.

In his free time, Jerry is principal trumpet for the Maryland-based Symphony of the Potomac.

Photo of David Fredrickson David Fredrickson

David Fredrickson draws on his nearly three decades of experience at the U.S. Securities and Exchange Commission (SEC) to advise clients on capital markets, securities regulatory compliance, corporate governance, public accounting, and securities enforcement matters.

Prior to joining Covington, David held a number…

David Fredrickson draws on his nearly three decades of experience at the U.S. Securities and Exchange Commission (SEC) to advise clients on capital markets, securities regulatory compliance, corporate governance, public accounting, and securities enforcement matters.

Prior to joining Covington, David held a number of senior roles in the SEC’s Division of Corporation Finance and the Office of the General Counsel. Most recently, he served as Senior Legal Advisor to the Deputy Director of the Division of Corporation Finance, where he advised the Deputy Director for Legal and Regulatory Policy. David advised senior SEC officials on complex legal issues and risk management, including serving as primary legal advisor to rulemaking teams implementing the Sarbanes-Oxley, Dodd-Frank, and JOBS Acts. His experience encompasses a broad spectrum of transactional and securities compliance and interpretative matters, including advising on issues related to digital assets, SPACs, shareholder proposals, proxy solicitations, Regulation FD, and financial reporting. David led the team that developed the legal framework for SEC oversight of the Public Company Accounting Oversight Board (PCAOB). David also regularly assessed legal issues raised by recommendations from the Division of Enforcement.