IR&D Definition Clarified
Client Alert | 1 min read | 03.19.10
In a decision that should resolve finally nearly 40 years of disagreement between contractors and the government about the definition of Independent Research and Development (IR&D), the Federal Circuit has held in ATK Thiokol Inc. v. U.S. (Mar. 19, 2010), that R&D effort must be "specifically required" by the terms of a contract in order to be excluded from the definition of allowable IR&D costs, endorsing the contractors' argument that effort that is "implicitly" required in order to perform the contract or "necessary" to perform but not explicitly required by the contract is allowable IR&D. In addition, and perhaps even more important, the decision acknowledges more generally in its analysis of the distinction between direct and indirect costs that "CAS 402 gives the contractor considerable freedom in the classification of particular costs, so long as the contractor maintains consistency in making that determination."
Insights
Client Alert | 10 min read | 10.23.25
The EU’s Defense Readiness Roadmap and Omnibus: What are the Implications for Defense Procurement?
On October 16, 2025, the European Commission and the High Representative of the Union for Foreign Affairs and Security Policy presented their Defense Readiness Roadmap 2030 to the EU Member States. This comprehensive plan aims to strengthen European defense capabilities. It follows, and should be read together with, the Commission’s Defense Readiness Omnibus that was published in June 2025. The Omnibus contains a set of proposals to facilitate defense investments and boost EU Member States’ responsiveness to today’s security challenges.
Client Alert | 5 min read | 10.22.25
Sixth Circuit Reaffirms Privilege Protections During Internal Investigations
Client Alert | 4 min read | 10.21.25
Pivot Point for 340B: HRSA Rebate Model Pilot Program Approaches Launch
Client Alert | 5 min read | 10.20.25
What’s new for Belgian Construction Contracts under the New Book 7 of the Civil Code
