CAS Harmonization Post Final Rule National ontract 中国科学院国家合同协调后的最终规则.pptVIP

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CAS Harmonization Post Final Rule National ontract 中国科学院国家合同协调后的最终规则.ppt

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CAS Harmonization Post Final Rule National ontract 中国科学院国家合同协调后的最终规则

Typical Cost Trend Post Harmonization Illustration of pension cost trend of typical contractor based on Towers Watson analysis “Alternative” line provides illustration based on last proposed rule but with changes requested Changes included in “alternate” were generally included in final rule, except different phase-in % used Final rule includes phased-in 5-yr transition to gradually recognize increase Delays greatest cost impacts until future contracts/appropriations Minimizes number and amount of equitable adjustments Pension costs under new rule will drop below current CAS level after initial acceleration period decreasing backlog of PPA funding (CAS prepayments) * CAS Harmonization: Post Final Rule NDIA Contract Finance Committee March 12, 2012 * Agenda Background of CAS Harmonization Highlights of the Final Rule Typical Cost Trend Post Harmonization Activities post final rule Determining Period of Applicability Five Year Phase-in Cost Accounting Practice Change Revised Disclosure Statement Revised Forward Pricing Rates Requests for Equitable Adjustments * Background of CAS Harmonization PPA amended pension trust funding requirements (ERISA rules) Effective in 2008 for most contractors Deferral until 2011 for a few large “eligible contractors” (expired) Significant contributions into pension trusts required by PPA Expect 7 years of large contributions into trust to reach “full funding” Significant negative cash flow to government contractors Decades before PPA funding recognized as cost under existing CAS Total industry amount of funding not recognized as cost is significant PPA mandates harmonization of CAS with PPA funding requirements Final CAS Rule mandated to be effective by January 1, 2011 (missed) Expect accelerated recognition of pension costs when harmonized Final Rule published December 27, 2011 (Effective February 27, 2012) * Highlights of the Final Rule Required change in regulation entitling contractors to equitable adjustments T