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OMB RIN: 0348-AB64 Publication ID: Spring 2011 
Title: Harmonization of Cost Accounting Standards 412 and 413 With the Pension Protection Act of 2006 
Abstract: The Cost Accounting Standards Board is required by the Pension Protection Act (PPA) to harmonize CAS 412 and 413 with the PPA. The PPA amended the minimum funding requirements and tax-deductibility of pension plans under the Employee Retirement Income Security Act of 1974 (ERISA). Basic conceptual differences exist between the PPA and CAS that affects all contracts and awards subject to CAS 412 and 413. 
Agency: Office of Management and Budget(OMB)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 48 CFR 9904.412 and 48 CFR 9904.413   
Legal Authority: sec 106(d) of the Pension Protection Act of 2006 (PPA, PL 109-280)    41 USC 1502(c) [formerly, 41 USC 422(g)]   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    01/01/2010 
Timetable:
Action Date FR Cite
Staff Discussion Paper  07/03/2007  72 FR 36508   
Notice Comment Period End  09/04/2007    
ANPRM  09/02/2008  73 FR 51261   
ANPRM Comment Period End  11/03/2008    
ANPRM Comment Period End Extension--12/15/2008  11/26/2008  73 FR 72086   
NPRM  05/10/2010  75 FR 25982   
NPRM Comment Period End  07/09/2010    
Final Action  06/00/2011    
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Raymond Wong
Cost Accounting Standards Board Director
Office of Management and Budget
Office of Federal Procurement Policy, 9th Floor, 1800 G Street NW.,
Washington, DC 20006
Phone:202 395-6805
Email: raymond_wong@omb.eop.gov