CAS Pension Requirements In The Market Meltdown
Client Alert | less than 1 min read | 10.13.08
The drastic decline in the market value of the assets in defined-benefit pension plans is causing many contractors to review their options, including the possibility of partially or completely curtailing the accrual of future benefits under those plans. A complete curtailment of future benefits is a "segment closing" that would require adjustment of prior costs under CAS 413.50(c)(12) (producing a credit or refund to the Government if the plan is in surplus and a payment to the contractor if the plan is in deficit) and any decision to change future benefits may affect future costs, requiring timely disclosure in current negotiations under the Truth in Negotiations Act.
Insights
Client Alert | 7 min read | 11.05.26
2026 State Attorney General Elections: What Businesses Should Expect
As of November 4, 2026, the state attorney general elections point to increased enforcement in 2027, particularly in consumer protection, antitrust, AI, health care, and data centers.[1] Businesses should prepare for more investigations under existing laws and proposals for new legislation or rules. Campaign commitments indicate priorities, but their timing and implementation remain uncertain.[2]
Client Alert | 3 min read | 11.05.26
Federal, State, and Local Regulators Sue Toast Over B2B Advertising and Subscriptions
Client Alert | 3 min read | 11.04.26
CMS Proposal Would Overhaul Eligibility Rules for ACA Exchanges
Client Alert | 7 min read | 11.04.26
FDA Issues Guidance on Prescription Drug Use-Related Software
