Allowability of IR&D Costs: Dis-inflation Run Amok
Client Alert | 1 min read | 03.09.11
DOD has issued a proposed amendment to DFARS 231.205-18 (Mar. 2, 2011) that would condition the allowability of independent research and development costs on the reporting of unspecified information about individual projects at least annually and again on completion of projects, using DOD on-line reporting forms. The proposed rule would apply to all contractors with annual IR&D costs in excess of $50,000, an amount that is less than 1% of the threshold in effect in 1990 for reporting IR&D projects under the prior regulatory regime, a mandatory reporting requirement that was completely abolished in 1996.
Insights
Client Alert | 8 min read | 12.10.25
Creativity You Can Use: CJEU Clarifies Copyright for Applied Art
On 4 December 2025, the Court of Justice of the EU (CJEU) issued a landmark judgment in the joined cases C-580/23 (Mio v. Asplund) and C-795/23 (USM v. Konektra) concerning copyright protection for “works of applied art” (i.e., utilitarian objects such as tables, furniture, lighting fixtures, sofas, chairs, kitchen appliances, vases, and fashion items).
Client Alert | 14 min read | 12.10.25
SBA Office of General Counsel Audit of Participants in the 8(a) Program and Beyond
Client Alert | 8 min read | 12.09.25
Client Alert | 4 min read | 12.08.25
California’s AB 2013 Requires Generative AI Data Disclosure by January 1, 2026
