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RAYTHEON COMPANY v. U.S.

No. 05-448C.

RAYTHEON COMPANY, Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

July 16, 2012.

Attorney(s) appearing for the Case

Karen L. Manos , Washington, DC, for plaintiff. John W.F. Chesley and Greta B. Williams , Washington, DC, of counsel.

C. Coleman Bird , U.S. Department of Justice, Washington, DC, with whom were Acting Assistant Attorney General Stuart F. Delery , and Jeanne E. Davidson , Director, for defendant. Jeffrey A. Regner , U.S. Department of Justice, Washington, DC, and Lawrence S. Rabyne , Defense Contract Management Agency, Arlington Heights, IL, of counsel.

Richard D. Bernstein , Washington, DC, for amicus curiae General Electric Company. Mei Lin Kwan-Gett and Howard Stanislawski , Washington, DC and Alan C. Brown , McLean, VA, of counsel.

OPINION ORIGINALLY FILED UNDER SEAL ON JUNE 27, 2012

POST-TRIAL OPINION

FIRESTONE, Judge.

I. Background

This case involves Contract Disputes Act ("CDA") claims totaling $69,320,563.94 by plaintiff Raytheon Company ("Raytheon") against defendant the United States ("government") related to Raytheon's sale of certain business segments and the retention of assets and liabilities associated with the "defined benefit" pension plans

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