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The Cost Accounting Standards (CAS) Board is developing changes to its standards that would clarify the application of the CAS Pension Harmonization Rule to the measurement of segment closings and benefit curtailment adjustments under 48 CFR 9904.413-50(c)(12). In the Federal Register Notice for the pension harmonization rule, the Board acknowledged that there were numerous issues concerning the measurement of the actuarial liability upon the occurrence of a segment closing or benefit curtailment (CAS 413 adjustments). Because of the unintended consequences if all the issues are not fully vetted, the Board has decided to separately address the applicability of the Pension Harmonization Rule to the CAS 413-50(c)(12) adjustments and other related concerns in this proposed guidance.