Contrary to prior Second Circuit rulings, this decision holds that a plaintiff alleging retaliation in violation of the Sarbanes-Oxley Act’s provision (18 U. S. C. §1514A(a)) prohibiting retaliation against employees for engaging in protected whistleblowing activity need not plead or prove that the retaliating employer acted with retaliatory intent.  The employee’s prima facie case need merely show that his protected whistleblowing activity was a contributing factor (not even a substantial factor) in the adverse employment action.  It is then the employer’s burden to prove by clear and convincing evidence that it would have taken the same adverse action even if the employee had not engaged in the whistleblowing activity.