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Claims Filed After Critical Date To Provoke Interference Are Barred Unless They Are Not Materially Different From Claims Filed Before Critical Date

Client Alert | 1 min read | 07.19.06

In Regents of the Univ. of Calif. v. Univ. of Iowa Research Found. (No. 05-1374; July 17, 2006), the Federal Circuit affirms a decision of the Board of Patent Appeals and Interferences (“Board”) that the University of California (“California”) failed to comply with 35 U.S.C. § 135(b)(1) (which states that an applicant cannot file “[a] claim which is the same as, or for the same or substantially the same subject matter as, a claim of an issued patent . . . unless such a claim is made prior to one year from the date on which the patent was granted”). In the application involved in the interference, California had filed a set of claims within one year of the issuance of the University of Iowa's patent, which were then cancelled in light of an new claim filed after the one-year period had expired. The Board found that California failed to comply with Section 135(b)(1), as its new claim was materially different than its earlier-filed claims. On appeal, California argued that only its earlier-filed claims must meet the 135(b)(1) test. The Federal Circuit, however, affirms the Board's decision and states that, “a party confronted with a section 135(b)(1) bar” can avoid the bar if it can “show that claims filed after the critical date find support in claims filed before the critical date.”

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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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