United States Federal Circuit

In an action involving plaintiff-government contractor's calculation and payment of pension fund adjustments pursuant to Cost Accounting Standard 413 (CAS 413), following the sale of three business segments, judgment of the Court of Federal Claims awarding plaintiff $59,209,967.30 as the government’s share of pension cost deficits related to two of the business segments is affirmed, where: 1) segment closing adjustments pursuant to CAS 413 are not subject to the timely funding provisions of Federal Acquisition Regulation 31.205-6(j), and plaintiff was not required to fund its pension deficits within the same year as the segment closings; 2) the government bears the burden to prove that a contractor's segment closing adjustment does not comply with the CAS, even if the adjustment is asserted in a claim brought by the contractor; and 3) the trial court lacked jurisdiction to decide the government's equitable adjustment claim.

Appellate Information

• Decided 04/04/2014
• Published 04/04/2014

Judges

• REYNA

Court

• United States Federal Circuit

Counsel