OSHA recently issued final regulations governing employee retaliation and whistleblower claims under SOX.  Procedures for the Handling of Retaliation Complaints Under Section 806 of the Sarbanes-Oxley Act of 2002, as Amended, 80 Fed. Reg. 11865, 11874 (Mar. 5, 2015).  Certain of these regulations were made in response to comments to the interim final rule, which was published in November 2011.  OSHA removed a pro-employee statement, that reinstatement of a whistleblower is inappropriate if the company determines that the complainant is a security risk, but declined to make any changes in response to criticisms that allowing whistleblowers to make oral complaints resulted in frivolous complaints.