CAS, TINA and Cost Allowability Northrop Grumman Corp. ASBCA No. 61775 (Oct. 7, 2020) Northrop froze a defined benefit pension plan, triggering a CAS 413 requirement to calculate the difference between the plan's assets and liabilities. The present value of liabilities exceeded assets by approximately $98 million. Based on overhead costs allocated to the government, Northrop determined that the government owed $74 million and submitted a claim for this amount. The government objected to Northrop's interpretation of CAS 413-50(c)(12), which it argued did not require it to make up the difference in the plan's future liabilities. The ASBCA disagreed, finding that the goal of CAS 413-50(c)(12)