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Thomas Lemmer

Thomas Lemmer routinely counsels and litigates for clients on US federal contract formation, contract administration and dispute resolution. Mr. Lemmer also counsels clients on global procurement issues, with the assistance of Dentons’ offices worldwide, including employment issues, how to do business in a given country, how to do business with the US government and risk assessments.

Mr. Lemmer practices in all areas of US federal government procurement. He has significant experience, and is recognized as a leading authority, in contract cost allowability, the Cost Accounting Standards (CAS), Truth in Negotiations Act (TINA) and business systems. In the areas of CAS, he has been involved in issues relating to: independent research and development (IR&D) and bid and proposal (B&P) issues and co-authored IR&D B&P, Selling and Related Costs Under Federal Government Contracts - A Practical Guide; compensation, particularly pensions, postretirement benefits and employee stock ownership plans; restructuring issues; asset valuations in the context of mergers and acquisitions; legal costs; and environmental cost recovery issues. Regarding business systems, he has been involved in responding to business system disapprovals and is a co-author of Dentons' Government Contractor Business Systems Compliance Guide.

Mr. Lemmer has been involved in the preparation of equitable adjustment and breach of contract claims. He has litigated claims and other general contract interpretation issues involving changes, contract interpretation, and breach of contract issues, including construction claims and Freedom of Information Act (FOIA) cases. He has litigated actions before the boards of contract appeals, the U.S. Court of Federal Claims, the Federal Circuit and federal district courts and courts of appeals and the Government Accountability Office. He also has been involved in due diligence reviews in support of corporate transactions.

He has participated in representing contractors regarding False Claims Act (FCA) investigations and litigations, including qui tam actions. Those investigations have involved the Department of Justice, local U.S. attorney's offices and various investigative services.

Before joining Dentons, he provided consulting services on government contract issues at a then “Big 8” accounting firm. He is a non-practicing CPA.