To embed, copy and paste the code into your website or blog: Executive Summary: On April 27, 2021, a sharply divided panel of the U.S. Court of Appeals for the Second Circuit, covering New York, Vermont, and Connecticut, held that in Fair Labor Standards Act Overtime cases (FLSA), to take advantage of the statute’s three-year statute of limitations for “willful” overtime violations, plaintiffs must plausibly plead willfulness under the heightened pleading standards of Twombly and Iqbal. See Whiteside v. Hover-Davis, Inc., (2d Cir. Apr. 27, 2021). The decision creates a circuit split with the Tenth Circuit (covering Oklahoma, Kansas, New Mexico, Colorado, Wyoming, and Utah) and may be ripe for Supreme Court review.