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VIDEOCAST: The Pension Protection Act: the Cost Accounting Standards Harmonization and Implications for Government Contractors

June 04, 2010

The Pension Protection Act made sweeping changes to the rules governing qualified pension plans, including the funding requirements for single employer defined benefit plans. Many of the funding-based changes have implicated the Cost Accounting Standards for pension costs applicable to defined benefit plans maintained by government contractors. What is known as "Pension Harmonization" has been a controversial subject for government contractors. In this Videocast, members of Arnold & Porter's government contracts practice and compensation and benefits practice discuss the proposed rules issued by the Cost Accounting Standards Board on May 10, 2010, to "harmonize" the Cost Accounting Standards for government contractor-defined benefit plans with the funding rules of the Pension Protection Act.


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