The SEC recently granted a whistleblower $275,000 as a result of monetary sanctions collected in a related criminal action.  Order Determining Whistleblower Award Claim, Exchange Act Release No. 77,530, File No. 2016-7 (April 5, 2016).  However, the SEC ordered that the award be “subject to an offset for any monetary obligations,” including disgorgement, prejudgment interest, and penalty amounts that the whistleblower has yet to pay towards a judgment entered against whistleblower.  In so ordering this relief, the SEC noted that the whistleblower had previously been advised of the potential offset and did not object.