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The Cost Corner: Government Contracts Cost and Pricing – Compensation for Personal Services (Part I)

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. The current topic is Federal Acquisition Regulation (FAR) Cost...more

Government Contracts Cost and Pricing: Accounting for Unallowable Costs

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the third article in a multi-part series on the Federal...more

Government Contracts Cost and Pricing: Allocation of Direct and Indirect Costs

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part series on the Federal...more

Government Contracts Cost and Pricing: Introduction to the Federal Acquisition Regulation Cost Principles (Part 1)

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. The March 2023 Cost Corner introduced the three principle categories of...more

Government Contracts Cost and Pricing: The Truth in Negotiations Act, or Whatever the Kids Are Calling It These Days (Part 3)

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government Contractors. We just completed two articles on the Truth in Negotiations Act (TINA)...more

Government Contracts Cost and Pricing – DCAA Audits (Part 2)

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing compliance issues facing Government contractors. This is the second installment of a two-part article on Defense Contract...more

The Cost Corner: Government Contracts Cost and Pricing – DCAA Audits

Summer is here and we’re back with another edition of the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. We just completed a two-part...more

6/29/2023  /  Audits , DCAA , DCMA , Defense Sector , Dodd-Frank , Popular , Pricing

Government Contracts Cost and Pricing – The Truth in Negotiations Act … or Whatever the Kids Are Calling It These Days (Part 2)

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing regulations that apply to Government contractors. This is the second installment of a two-part article on the Truthful Cost...more

Government Contracts Cost and Pricing – The Truth in Negotiations Act … or Whatever the Kids Are Calling It These Days (Part 1)

Welcome back to the Cost Corner, where we address the complex cost and pricing regulations that apply to Government contractors. The last edition of the Cost Corner provided an overview of the regulatory framework for...more

Government Contracts Cost and Pricing – A Brief Overview of the Regulatory Landscape

Welcome to the Cost Corner. This is the first in a series of articles exploring the complex cost and pricing regulations that apply to government contractors. This article provides an overview of the regulatory framework and...more

Organizational Conflicts of Interests – Part 2: OCIs in Bid Protests

Last month, we began our three-part series on organizational conflicts of interests (“OCIs”) with an article discussing the different types of OCIs and how they can be mitigated. Now, in Part 2 of our series, we analyze how...more

OH SNAP! Supreme Court Rejects Substantial Competitive Harm Test For Key FOIA Exemption

On June 24, 2019, the Supreme Court ruled that Exemption 4 of the Freedom of Information Act (“FOIA”), which protects from public disclosure “trade secrets and commercial or financial information obtained from a person [that...more

OH SNAP! Supreme Court to Take on Meaning of Key FOIA Exemption

On January 11, 2019, the Supreme Court granted a petition for writ of certiorari over an Eighth Circuit decision involving Exemption 4 of the Freedom of Information Act (“FOIA”), which protects from public disclosure “trade...more

OSD Issues Policy Guidance Rejecting “Sweeps” Data

By memorandum dated June 7, 2018, Shay Assad, DoD’s Director, Defense Pricing/Defense Procurement and Acquisition Policy, has reversed decades of procurement practice that has been embraced by industry and the government...more

Contractors Beware: The 2018 NDAA Ushers In New Changes Affecting IP Rights

The 2018 National Defense Authorization Act (“NDAA” or “Act”) includes changes that could make the Department of Defense (“DoD”) a more effective and knowledgeable purchaser of Intellectual Property (“IP”) and promote more...more

Identifying and Mitigating Organizational Conflicts of Interest in Government Contracts Mergers and Acquisitions

An organizational conflict of interest (OCI) arises when the performance of one contract undermines a contractor’s objectivity or creates an unfair competitive advantage with respect to another contract. An agency cannot...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume X – Accounting...

Volume X – Accounting for the Cost of Business Combinations Under Government Contracts - Mergers and acquisitions create additional costs and complex accounting issues for government contractors. There are fees for...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume IX –...

Last month, we discussed the extent to which a foreign buyer can introduce an unacceptable level of foreign ownership, control, or influence (“FOCI”) that, absent mitigation, will render the target ineligible for the facility...more

Weekly Web Wrap-Up

Welcome to Sheppard Mullin’s Weekly Web Wrap-Up, a quick list of the past week’s top news in the social media, gaming, and virtual goods and currencies industries curated by Social Media & Games Team. Here are some of the...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume VIII – Foreign...

Not every potential buyer is a U.S. corporation controlled by U.S. interests. It is important, both for the buyer and the seller, to understand the implications of foreign ownership, control, or influence (“FOCI”) on the...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume VII—Investing in...

Numerous government contracts programs support small businesses. There are prime contracts set aside for various categories of small business entities. Agencies have small business contracting goals and take them very...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume VI...

An organizational conflict of interest (“OCI”) arises when the performance of one contract undermines a contractor’s objectivity or creates an unfair competitive advantage with respect to another contract. An agency cannot...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume V—The Land Mines...

M&A transactions, like most transactions in life, involve a cost/benefit analysis. Some cost/benefit analyses are relatively easy to perform. For example, if I buy an energy efficient appliance, I can calculate the likely...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume 4 – Key Issues...

This posting is the fourth in our ten-part series on unique issues that arise in connection with mergers and acquisitions involving government contractors and subcontractors. Parts 1 through 3 focused on the structure of the...more

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume 3—What Happens...

Thus far in this ten-part series, we have discussed whether and how existing contracts with the Government can be transferred to the buyer or surviving entity when an acquisition, merger, or consolidation occurs. Today, we...more

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