Raytheon Company v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
REYNA, Circuit Judge.
This appeal concerns Raytheon Company’s (“Raytheon”) calculation and payment of pension fund adjustments pursuant to Cost Accounting Standard 413, 48 C.F.R. § 9904.413, following the sale of three business segments. The United States Government appeals the judgment of the Court of Federal Claims (“trial court”) awarding Raytheon $59,209,967.30 as the Government’s share of pension cost deficits related to two of the business segments. Raytheon cross-appeals the trial court’s rejection of its request for recovery with respect to the third business segment on the basis that…
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