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 | 01.30.26
CMS Proposes CY 2027 Growth Rate and Changes to Risk Adjustment for Medicare Parts C and D
On January 26, 2026, the Centers for Medicare and Medicaid Services (CMS) circulated the Calendar Year (CY) 2027 Advance Notice to communicate proposed changes to Medicare Advantage (MA) capitation rates and Parts C and D payment policies. The changes are expected to be finalized in April 2026 but may be delayed. The following is a summary of the most significant proposals, with further details below:
Client Alert | 4 min read | 01.30.26
Optimum’s Shot Across the Bow: An Antitrust Challenge to Cooperation Agreements
Client Alert | 9 min read | 01.30.26
Client Alert | 7 min read | 01.29.26
ASEAN Digital Ministers' Meeting 2026: Spotlight on AI Cooperation in Asia's Rising Markets
