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CAS Offsets Permitted Among Different Contract Types

Client Alert | less than 1 min read | 04.14.06

In an important case of first impression, the Court of Federal Claims in Lockheed Martin Corp. v. United States (Mar. 29, 2006) has held that the cost impact of a Cost Accounting Standard (CAS) noncompliance is the net of all increased costs and all decreased costs that result from the noncompliance on all CAS-covered contracts. The Court rejected the government's argument that decreased costs paid on fixed-price contracts could not be offset against increased costs paid on cost-reimbursement contracts, finding that it "is -- in a word -- wrong."

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Client Alert | 5 min read | 12.02.25

CARB Delays Enforcement of California’s Climate-Related Financial Risk Report Law (SB 261) and Issues New Guidance on Climate Disclosure Requirements in SB 261 and SB 253

As we have reported previously, California has enacted a pair of climate-related reporting laws that apply to large entities doing business in California (SB 253 and SB 261, as modified by SB 219). This alert provides an update on only the most recent events; please see previous alerts for a broader overview of the laws’ requirements....