The Office of Federal Procurement Policy, Cost Accounting Standards Board, has issued a final rule to revise Cost Accounting Standard 412, Composition and Measurement of Pension Cost, and CAS 413, Adjustment and Allocation of Pension Cost. This revision, which harmonizes the measurement and period assignment of the pension cost allocable to government contracts and the minimum required contribution under the Employee Retirement Income Security Act of 1974 (PL 93-406), as amended, implements Paragraph (d) of Section 106 of the Pension Protection Act of 2006 (PL 109-280). The PPA amended the minimum funding requirements for qualified defined benefit pension plans. The rule revises CAS 412 and CAS 413 to include the recognition of a "minimum actuarial liability" and "minimum normal cost," which are measured on a basis consistent with the liability measurement used to determine the PPA minimum required contribution, and accelerate the recognition of actuarial gains and losses.