On October 7, 2009, the U.S. Department of Homeland Security (DHS) published a final rule to formally rescind the agency’s “no-match” regulation. The no-match regulation was issued on August 15, 2007 and described an employer’s legal obligations following receipt of a letter from the Social Security Administration or a letter from DHS indicating that an employee’s work authorization documents did not match government database records. The 2007 final rule also established procedures that employers could follow to acquire a safe harbor from certain adverse consequences associated with receipt of a no-match letter. The rule was never implemented because it was preliminarily enjoined by the United States District Court for the Northern District of California on October 10, 2007. After further review, DHS has decided to focus its enforcement efforts relating to the employment of aliens not authorized to work in the United States on increased compliance through improved verification, including participation in E-Verify, ICE Mutual Agreement Between Government and Employers, and other programs. Nonetheless, employers may continue to receive no-match letters, and rescission of the final rule leaves employers without any specific guidance on how they should proceed in such situations.