First Circuit: Harrison v. Granite Bay Care, Inc.

FRCP, Principal Place of Business

Despite the fact that the out-of-state corporate headquarters adopts a hands-off approach to the day to day running of the company, the nerve center test designates it as the principal place of business when the overall goals of the corporation are set there and the upper management personnel decisions are made from there.

The relevant exception in the state whistleblower statute derives from the motivations of the employee, and not from his or her duties.  An employee whose duties include raising concerns is not precluded from seeking relief under the statute so long as his or her intent was to raise the concern, and not just to follow a direct instruction by a superior in the corporation.

http://media.ca1.uscourts.gov/pdf.opinions/14-1988P-01A.pdf