Category Archives: Contracting Arrangements for R&D

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Final Rule for IR&D Reports Fails to Address Most Serious Questions

By David S. Gallacher and Kerry O’Neill Last April, we wrote about proposed changes to Department of Defense ("DoD") reporting requirements for independent research and development ("IR&D"), raising concerns about how the proposed change would tie recoverability of IR&D costs to new reporting and disclosure requirements. Recently, Defense Federal Acquisition Regulation Supplement ("DFARS") 231.205-18(c) was … Continue Reading

The Times They Are A Changin’ – Independent Research and Development May Not Be So “Independent” Any More

By David S. Gallacher Those familiar with Government contracting know at least a little bit about the elusive and fickle regulatory requirements for Independent Research and Development (“IR&D” or “IRAD”) costs. IR&D is a means by which the U.S. Government supports a Contractor’s independent R&D efforts. By reimbursing a Contractor’s independent R&D costs, the Government long has … Continue Reading

Frankenstein’s Monster: Data Rights Changes Adopted In The National Defense Authorization Act For Fiscal Year 2011

By Louis D. Victorino A great deal of discussion has transpired regarding recent legislation that reportedly could alter significantly the established “follow-the-funds” test used for the allocation of intellectual property rights in data developed under a government contract. The legislation involved is a provision of the National Defense Authorization Act for Fiscal Year 2011 (the “Act”), signed … Continue Reading

Federal Circuit Affirms, Requires Showing of Benefit to the Government for Allocability of Development Costs

In Teknowledge Corp. v. U.S., Fed. Cir., No. 2009-5053, 11/03/09, the U.S. Court of Appeals for the Federal Circuit affirmed a decision by the Court of Federal Claims (COFC) that software development costs were not allocable to the Government because the Government did not receive a benefit from the costs.  Earlier this year we wrote … Continue Reading

The Allocability of IR&D — A Fork in the Road?

With the elimination of the IR&D and B&P ceiling a decade or so ago and the recognition of “dual use” technologies as appropriate subjects of IR&D, contractors have tended to place questions relating to the allocability of IR&D on the back burner. True, the old concurrency issue remained, but allocability seemed to be relatively non-controversial. Based upon … Continue Reading

A Brief Guide to Alternative Contracting Arrangements for R&D

The United States has long been the world’s principal purchaser of (a) research and development services, (b) the products generated by the R&D, and (c) the intellectual property relating to that R&D.  Historically, Government-funded R&D has evoked images of an omnipresent, overly intrusive, audit-fixated purchaser bent on levying a host of required terms and conditions … Continue Reading
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