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NLRB Postpones Implementation of Its New Employee Rights Posting Requirement

Client Alert | 1 min read | 10.07.11

The National Labor Relations Board (the "Board") postponed the effective start date for its new notice-posting rule. Announced in August, the rule requires private sector employers to post a notice of employee rights under the National Labor Relations Act ("NLRA") if the NLRA applies to the employer. Because many small and medium-sized businesses are unsure if the NLRA and this notice-posting rule applies to them, the Board pushed back the implementation date from November 14, 2011 to January 31, 2012, "to allow for enhanced education and outreach to employers" concerning the Board's jurisdiction and the posting requirement.

Postponement does not affect the form or content of the notice. We previously discussed the notice-posting rule in greater detail in a Client Alert.

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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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