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Ignorance of The Law

Client Alert | 1 min read | 11.11.09

In what, fortunately, is not a precedential decision, in Teknowledge Corp. v. U.S. (Nov. 3, 2009), the Federal Circuit finds that the cost of software development effort is not allocable to Government business because there is no demonstrated "benefit" to the Government. While it is not clear, based on the facts reported in the decision, that the result would be different -- and as we have reported in a prior Bullet Point about the decision of the Court of Federal Claims in the same case -- neither party apparently pointed out to either court that FAR incorporates the requirements of CAS 420, which specifically addresses the allocation issue in the case and requires a different analysis than the "benefit to the Government" rationale that the courts applied.

Insights

Client Alert | 12 min read | 03.10.26

EU Sustainability Reporting Revamp: Key Updates to the CSRD and the CS3D from the Omnibus I Directive

On 26 February 2026, the EU published Directive (EU) 2026/470 (the Omnibus I Directive). Adopted as part of the European Commission's (Commission) simplification agenda and after a year of debates and negotiations between the Commission, the Council, and the European Parliament, this text effectuates far-reaching changes to both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D)....