What should the factual account identify?
Identify the notice or other evidence of knowledge, the conduct alleged to follow it, and the basis for saying that conduct was deliberate. Rule 11 requires a reasonable inquiry supporting court allegations. Do not substitute the word "willful" for a factual account or turn a disputed allegation into an established fact.
Does a willfulness finding require treble damages?
No. Section 284 authorizes an increase up to three times, while Halo v. Pulse Electronics leaves enhancement to the court's discretion and generally reserves it for egregious misconduct. Pleading willfulness, proving culpable conduct, and obtaining a discretionary increase are distinct steps.
Can I rely on the absence of a legal opinion?
Section 298 forbids using a failure to obtain advice of counsel, or a failure to present that advice at trial, to prove willful infringement or intent to induce infringement. Build the allegation from permissible, supported facts instead.