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Just When You Thought It Was Over: Eleventh Circuit Deepens Disagreement on FCA's Tolling Provision

Client Alert | 1 min read | 06.13.18

In U.S. ex rel. Hunt v. Cochise Consultancy Inc., the Eleventh Circuit held that a relator in a non-intervened qui tam action may rely on the FCA’s tolling provision in 31 U.SC. § 3731(b)(2), which expands the 6-year statute of limitations to allow suits to be brought within 3 years of the date that the relevant government official learns of the alleged violation. In so holding, the court disagreed with already divergent views from the Fourth, Tenth, and Ninth Circuits, increasing the depth of the circuit split on this issue. C&M attorneys discuss the Eleventh Circuit’s decision and its potential impact in a recent post for Crowell & Moring’s Government Contracts Legal Forum.

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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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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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