C.F.R. » Title 48 » CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET › SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS › PART 9904—COST ACCOUNTING STANDARDS

48 C.F.R. § 9904.413

9904.413 Adjustment and allocation of pension cost.

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Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 2001–2022 · leading case: Raytheon Co. v. United States, 747 F.3d 1341 (Fed. Cir. 2014).
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Raytheon Co. v. United States, 747 F.3d 1341 (Fed. Cir. 2014). “This appeal concerns Raytheon Company’s (“Raytheon”) calculation and payment of pension fund adjustments pursuant to Cost Accounting Standard 413, 48 C.F.R. § 9904.413 , following the sale of three business segments.”
Teledyne, Inc. v. United States, 50 Fed. Cl. 155 (Fed. Cl. 2001). “See 48 C.F.R. § 9904.413 . The CO concluded that under the amended 1995 CAS 413.”
Gates v. Raytheon Co., 584 F.3d 1062 (Fed. Cir. 2009). “was required to pay interest to the Government for a potential violation of Cost Accounting Standard 413 (“CAS 413”), 48 C.F.R. § 9904.413 . The Government appeals from a decision of the Armed Services Board of Contract Appeals (“Board”), which held on summary judg *1064 ment…”
Gen. Elec. Co. v. United States, 60 Fed. Cl. 782 (Fed. Cl. 2004). “48 C.F.R. § 9904.413 — 50(c)(12). It is not disputed that the sale of GE’s units to MMC resulted in a segment closing for GE.”
Lucent Tech. Inc. v. United States, 69 Fed. Cl. 512 (Fed. Cl. 2006). “See 48 C.F.R. § 9904.413 . AT & T I does not involve this same significant legal question.”
Raytheon Co. v. United States, 92 Fed. Cl. 549 (Fed. Cl. 2010). “30(a)(12), 48 C.F.R. § 9904.413 ~30(a)(12) (the definition is identical in both sections) (emphasis added).”
CBS Corp. v. United States, 90 Fed. Cl. 456 (Fed. Cl. 2009). · cites it 2× “ESG’s government contracts required compliance with CAS 413 and at least seven of ESG’s contracts were subject to revised CAS 413, 48 C.F.R. § 9904.413 due to the fact that they were entered into after revised CAS 413 was promulgated.”
Textron Aviation Def. LLC v. United States (Fed. Cl. 2022). · cites it 4× “” 48 C.F.R. § 9904.413 . 6 Pension plans are deferred-compensation plans maintained by employers that pay benefits to employees after they retire.”
AT & T Corp. v. United States, 76 Fed. Cl. 297 (Fed. Cl. 2007). · cites it 4× “413-50 (c)(12); 2) assuming a segment closing occurred, the DCMA can only recover surplus pension assets on contracts that it has participated in, pursuant to 48 C.F.R. § 9904.413 — 50(c)(12); 3) the DACO used incorrect figures in calculating the asserted segment closing…”
Gen. Motors Corp. v. United States, 112 Fed. Cl. 608 (Fed. Cl. 2013). · cites it 2× “(iv) Pension plan improvements adopted within 60 months of the date of the event which increase the actuarial accrued liability shall be recognized on a prorata basis using the number of months the date of adoption preceded the event date.”
ECC CENTCOM Constructors, LLC (A.S.B.C.A. 2018). “Raytheon involved a contractor claim for additional money due to pension fund adjustments under Cost Accounting Standard (CAS) 413, 48 C.F.R. § 9904.413 , following the sale of three business segments.”
AT & T Corp. v. United States, 69 Fed. Cl. 547 (Fed. Cl. 2006). “See 48 C.F.R. § 9904.413 . AT & T I does not involve this same significant legal question.”
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