After a fourteen-day bench trial, a Mississippi federal court in United States ex rel. Jamison v. McKesson Corp., et al., Civ. A. No. 2:08-cv-214-SA-JMV (N.D. Miss. Sept. 28, 2012), rendered a complete verdict for the defense, holding that in this federal False Claims Act case based on the Anti-Kickback Statute (“AKS”) , the United States had failed to carry its burden to prove that illegal remuneration had been offered or accepted, or that any defendant had acted with the scienter required by the AKS. While much of the Court’s verdict in this intervened case turned on facts and circumstances particular to the case, the Court’s assessment of what is required to prove remuneration and scienter has important implications for companies that may face similar allegations.