Background - Practices (Details)



Representative Engagements

  • Successfully argued as amicus curiae for reversal on reconsideration of an ASBCA decision holding that the inclusion of expenses related exclusively to performance of commercial contracts in an overhead pool allocable to commercial and Government contracts was a violation of the requirement in CAS 418 that indirect costs must be allocated on the basis of causal/beneficial relationships.
  • Successfully argued as amicus curiae that an ASBCA decision finding that the failure of a contractor to complete a "segment-closing" adjustment under CAS 413 during the same year as the closing had damaged the Government should be reversed on reconsideration. 
  • Successfully argued to the Army Contract Adjustment Board that Holston Defense Corporation (HDC) should be awarded extraordinary contractual relief under Public Law 85-804 in the amount of $90 million, plus interest, for the projected costs of post-retirement benefits earned by HDC employees under a series of contracts with the United States Army. 
  • Successfully argued that a cost-reimbursement contract that was repriced because of Congressional funding changes after the contractor had made changes in its cost accounting practices was not an "affected contract" and therefore was not subject to a price adjustment reflecting the impact of the accounting changes. 
  • Successfully argued that the Government was not entitled to a price adjustment for CAS-covered firm-fixed price contracts due to a change in accounting practice because the change did not cause the Government to incur increased costs.