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CAS Coverage And Indirect Costs

Client Alert | 1 min read | 03.31.06

A previous Bullet Point addressed a recent decision, AM General LLC, in which the ASBCA decided that a contract awarded pursuant to a partial waiver of the Truth in Negotiations Act was nevertheless covered by the Cost Accounting Standards and adopted a “benefit” test for determining the homogeneity of indirect cost pools under CAS 418. In their article entitled “Practitioner's Comment: “Benefit” Test for CAS 418 Homogeneity,” published in the March 8, 2006, Thomson West The Government Contractor (http://www.crowell.com/pdf/newsroom/GovtContractor_March06.pdf), Terry Albertson and Linda Bruggeman discuss both the legal and practical problems with the Board's CAS 418 analysis as well as the legal issues presented by the CAS Board's lengthy delay in implementing the CAS exemptions in FASA and FARA.

Insights

Client Alert | 3 min read | 07.10.26

Federal Circuit Clarifies Application of Blue & Gold: Proposal Submission Deadline, Not Award, is the Operative Time for Filing

In Utech, Inc. v. United States, No. 24-1586 (Fed. Cir. June 24, 2026), the U.S. Court of Appeals for the Federal Circuit clarified that in most cases, a pre-award protest must be filed before the proposal submission deadline to avoid the Blue & Gold waiver rule.  This decision, while nonprecedential, is in line with U.S. Government Accountability Office (GAO) precedent, which has long held that pre-award protests must be filed before the proposal submission deadline....