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"Disparate Impact" Theory Available In Age Discrimination Cases

Client Alert | less than 1 min read | 04.07.05

Resolving a split in the circuit courts, a divided Supreme Court in Smith v. City of Jackson, (Mar. 30, 2005) held that the "disparate impact" theory of liability, which does not require a showing of discriminatory intent, applies to claims asserted under the Age Discrimination in Employment Act (ADEA). However, the Court noted that "the scope of disparate-impact liability under ADEA is narrower" than under Title VII of the Civil Rights Act of 1964, due to statutory language in ADEA that permits employers to take "otherwise prohibited" employment action where the "differentiation is based on reasonable factors other than age," such as seniority or rank.

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Client Alert | 1 min read | 07.08.26

CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, and 4117

As part of its ongoing effort to conform the Cost Accounting Standards (“CAS”) to generally accepted accounting principles (“GAAP”), the CAS Board published a final rule rescinding CAS 408 (Accounting for costs of compensated personal absence) and CAS 411 (Accounting for acquisition costs of material).  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which will be located in new paragraphs of CAS 405 (Accounting for unallowable costs).  Specifically, the CAS Board retained the requirements currently located at CAS 404-50(d)(1), CAS 409-50(e)(5), CAS 409-50(j)(1), and CAS 409-50(j)(4), which the CAS Board explained are necessary to protect the Government’s interests.  Otherwise, the CAS Board determined that the requirements of CAS 404, 408, 409, and 411 overlapped with GAAP such that GAAP “may be applied reasonably as a substitute for CAS to support contract cost and pricing.”...

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