Raytheon Co. v. United States

OPINION

FIRESTONE, Judge.

Pending before the court are the parties’ cross-motions for partial summary judgment under Rule 56 of the Rules of the United States Court of Federal Claims (“RCFC”). At issue is whether Raytheon’s post-retirement benefit (“PRB”)1 costs are “pension costs” within the meaning of Cost Accounting Standard (“CAS”) 412.40(a), 48 C.F.R. § 9904.412-40(a) (2010).2 Raytheon argues that if PRB costs are pension costs, they must be included in three segment closing adjustments required under CAS 413, CAS 413.50(c)(12), 48 C.F.R. § 9904.413-50(c)(12) (1995) (“CAS 413”).3 For the…