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Flawed Pension Cost Decision Is Reversed - But Why?

Client Alert | less than 1 min read | 05.20.08

Last year, the ASBCA held in Raytheon Corp., ASBCA No. 54907, 07-2 BCA 33,655, that contractors are noncompliant with CAS requirements if they do not complete the segment closing adjustment required by CAS 413 for pension costs within the same fiscal year as the segment closing and determined that the interest due on CAS noncompliances is subject to compounding daily. On April 30, 2008, the Board reversed that decision on reconsideration, holding, without explanation, that the Government could not have suffered any damage as a result of the so-called noncompliance, making its prior holding about the calculation of interest moot and, therefore, dicta.

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Client Alert | 8 min read | 12.10.25

Creativity You Can Use: CJEU Clarifies Copyright for Applied Art

On 4 December 2025, the Court of Justice of the EU (CJEU) issued a landmark judgment in the joined cases C-580/23 (Mio v. Asplund) and C-795/23 (USM v. Konektra) concerning copyright protection for “works of applied art” (i.e., utilitarian objects such as tables, furniture, lighting fixtures, sofas, chairs, kitchen appliances, vases, and fashion items)....