Illustrations-CAS Pension Harmonization Rule
| Currency | Current through May 31, 2023 |
| Citation | 48 C.F.R. §9904.412-60.1 |
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4 cases
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Textron Aviation Def. v. United States
... ... arcane subject of pension cost allocations - a process of ... such complexity that, if it were ... business. See 48 C.F.R. § 9904.413. The normal ... rule is that "CAS 413 requires actuarial gains and ... losses to be ... ...
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Gates v. Raytheon Co.
... ... to the contracts at issue related to Raytheon's defined-benefit pension plans for its employees. See 48 C.F.R. § 9904.412-40(d); 48 C.F.R. § ... , as the CAS Board's promulgation comments state, "[u]nder this final rule, the [CAS 413-50(c)(12)] adjustment is determined as a current period ... ...
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Raytheon Co. v. United States
... ... Raytheon Company's (“Raytheon”) calculation and payment of pension fund adjustments pursuant to Cost Accounting Standard 413, 48 C.F.R. § ... We do not dispute the well-established rule that a contractor seeking an equitable adjustment for increased costs has ... ...
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Raytheon Co. v. United States
... ... of assets and liabilities associated with the "defined benefit" pension plans 1 of those segments. The segment sales occurred after the 1995 ... on motions for partial summary judgment and summary judgment under Rule 56 of the Rules of the United States Court of Federal Claims ("RCFC"). In ... ...
1 firm's commentaries
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Government Contracts Cost and Pricing – A Brief Overview of the Regulatory Landscape
...FAR 42.709; FAR 52.242-3. [25] 48 C.F.R. §§ 9904.401, 9904.402, 9904.405, 9904.406. [26] 48 C.F.R. § 9904.409. [27] 48 C.F.R. §§ 9904.408, 9904.412, 9904.413, 9904.415. [28] 48 C.F.R. §§ 9904.403, 9904.410. [29] 48 C.F.R. § 9904.420. [30] 48 C.F.R. § 9903.201-1. [31] 48 C.F.R. § 9903.201-1(......