General Motors Corp. v. United States

OPINION

FIRESTONE, Judge.

Pending before the court are the parties’ cross-motions for partial summary judgment related to the actuarial assumptions to be used to calculate a segnent-closing adjustment to pension costs under Cost Accounting Standard 413 (“CAS 413” or “original CAS 413”), 48 C.F.R. § 9904.413-50(c)(12) (1993).1 This is the third in a series of decisions in this ease regarding the proper interpretation of CAS 413.50(c)(12).2 This provision provides, in relevant part, as follows: “If a segment is closed, the contractor shall determine the difference between the actuarial liability…