On January 11, 2018, the U.S. District Court for the Middle District of Florida (Merryday, C.J.) issued a blistering opinion vacating a $350 million judgment in a False Claims Act (FCA) case and granting the defendants’ motion for judgment as a matter of law. See United States ex rel. Ruckh v. Salus Rehab., LLC, et al., Case No. 8:11-cv-1303-T-23TBM, 2018 WL 375720 (M.D. Fl. Jan. 11, 2018). The decision is reminiscent of another recent FCA decision, which we reported on here, in which the Fifth Circuit overturned a $650 million judgment following trial and in which – as in Ruckh – the FCA’s “materiality” element prominently influenced the outcome of the case.