Three years after the whistleblower provisions of the
Sarbanes-Oxley Act of 2002 were passed, it has become clear that
litigation of Sarbanes-Oxley whistleblower cases differs in several
critical respects from litigation of other employment disputes. This
article will provide a brief overview of the Sarbanes-Oxley whistleblower
provisions, and then discuss how unique features of those provisions have
led to results that would be unusual in other types of employment
litigation.