In this Navigant Anti-Corruption Alert, authors Ellen Zimiles, Carmina Hughes, Jay Perlman and Stacey-Ann Williams summarize clarifications, eligibility and procedures outlined in the final Dodd-Frank whistleblower ruling approved by the U.S. Securities and Exchange Commission (SEC) on May 25, 2011. In addition, this article addresses how companies should plan, re-evaluate and implement compliance procedures based on the latest whistleblower provisions.