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OMB | RIN: 0348-AB75 | Publication ID: Fall 2024 |
Title: Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events | |
Abstract:
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 section 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 possibility of 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. |
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Agency: Office of Management and Budget(OMB) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 48 CFR sec. 9904.413-50(c)(12) (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: Pub. L. No. 111-350, 124 Stat. 3677, 41 U.S.C. 1502 |
Legal Deadline:
None |
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Timetable:
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Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Mathew Blum Associate Administrator Office of Management and Budget Office of Federal Procurement Policy, 725 17th Street NW, Washington, DC 20500 Phone:202 680-9579 Email: mathew_c._blum@omb.eop.gov |