The End Of CAS-ERISA Harmonization?

Law360, New York (January 9, 2012, 2:40 PM EST) -- On Dec. 27, 2011, the Office of Federal Procurement Policy published a final rule titled "Cost Accounting Standards: Cost Accounting Standards 412 and 413 — Cost Accounting Standards Pension Harmonization" (the "Final Rule").[1]

The final rule is, perhaps, the last step in the OFPP's five-year effort to "harmonize" Cost Accounting Standards 412 and 413, which collectively address the measurement, assignment and allocation of contractor pension costs, with the Employee Retirement Income Security Act of 1974, as required by the Pension Protection Act of 2006 (the "PPA").

As a result of the final rule, contractors with defined benefit pension plans need to:...

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