On May 12, 2006, the Federal Communications Commission released its Second Report and Order and Memorandum Opinion and Order further addressing issues relating to the application of Communications Assistance for Law Enforcement Act (CALEA) that apply to broadband Internet access and VoIP service providers. This most recent Second Report and Order further identifies requirements and deadlines relating to CALEA compliance. The issues addressed in the Order have been summarized in Kelley Drye’s advisory.