Gibson Dunn - Karen L. Manos

Karen L. Manos

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kmanos

T: (202) 955-8536

F: (202) 530-9533

Washington, D.C. Office
1050 Connecticut Avenue, N.W.
Washington, DC 20036-5306
USA

Karen L. Manos is a Co-Partner in Charge of Gibson, Dunn & Crutcher's Washington, D.C. office and a member of the firm's Government and Commercial Contracts Practice Group. She has more than twenty years experience on a broad range of government contracts issues, including civil and criminal fraud investigations and litigation, complex claims preparation and litigation, bid protests, qui tam suits under the False Claims Act, defective pricing, cost allowability, the Cost Accounting Standards, and corporate compliance programs.

Ms. Manos enjoys a nationwide reputation for her expertise in government contract cost accounting. In 2004, Ms. Manos was identified by Legal Times as one of the "Twelve Leading Lawyers in Government Contracts in the Washington, D.C. Area." She was also selected as one of the leading Government Contracts lawyers in the nation in both the 2006 and 2007 editions of Chambers USA America's Leading Business Lawyers. Chambers reported that: "She is regarded by commentators as 'an absolutely top-class costs lawyer.' She is highlighted as 'the expert's expert, with great knowledge and a great attitude.'"

Ms. Manos graduated in the top two percent of her class at the U.S. Air Force Academy (B.S., distinguished graduate, 1981), and graduated first in her class from the Duke University School of Law (J.D., with highest honors, 1986), where she was a Note Editor for the Duke Law Journal.

Case highlights:

Won summary judgment for Raytheon Company against a government claim that Raytheon owed interest under Cost Accounting Standard 413.50(c)(12) for failing to timely effect current period adjustments of pension costs after selling two business units. Raytheon Co., ASBCA No. 54907 (April 28, 2008).
Won a bid protest for Arch Chemicals, Inc. against award to a competitor of a $200 million contract to supply all of the government's hydrazine requirements for the next twenty years.
Won $27 million dollar judgment for Holmes & Narver in Alternative Dispute Resolution proceeding involving several construction contract claims before the Armed Services Board of Contract Appeals.
Won precedent-setting Cost Accounting Standards 413 case, significantly limiting government's ability to recoup contractors' surplus pension assets. Teledyne, Inc. v. United States, 50 Fed. Cl. 155 (2001), aff'd, 316 F.3d 1366 (Fed. Cir. 2003), cert. denied, 540 U.S. 1068 (2003).
Won cross-motion for summary judgment in Freedom of Information Act case to prevent disclosure of air bag data submitted to the National Highway Traffic Safety Administration by nine automobile manufacturers. Center for Auto Safety v. Nat'l Highway Traffic Safety Admin., 244 F.3d 144 (D.C. Cir. 2001), aff'g in part 93 F. Supp. 2d 1 (D.D.C. 2000).
In Ravenna Arsenal, Inc., ASBCA No. 49349, negotiated a settlement that allowed Olin Corporation to combine its overfunded pension plans with underfunded plans and use the combined surplus to pay for post-retirement medical benefits and long-term disability benefits for its Army Ammunition Plant employees.
Won precedent-setting Service Contract Act case against the Maritime Administration and Department of Labor, permanently enjoining the award of 39 contracts worth over $1 billion. American Maritime Officers v. Hart, No. 99-1054 (D.D.C. Oct. 14, 1999).
Won Rule 26(b)(1) dismissal of claims brought by four of six private qui tam relators against most of the nation's major oil companies. United States ex rel. Johnson v. Shell Oil Co., No. 9:96 CV 66 (E.D. Tex. Dec. 8, 1998).
Won Rule 12(b)(6) dismissal with prejudice of civil False Claims Act claim brought against Teledyne Industries, Inc. by a government contracting officer. Successfully defended dismissal on appeal to the Sixth Circuit. United States ex rel. Kaminski v. Teledyne Industries, Inc., 1997 U.S. App. LEXIS 19192 (6th Cir. Jul. 21, 1997).

Ms. Manos is the author of a two-volume book, Government Contract Costs & Pricing (Thomson-West 2004), which is widely regarded as the definitive text in the area. Professors Nash and Cibinic praised the book as "a tour de force of that esoteric and daunting, but extremely important, area of Government contracting," the "unholy trinity" of "Cost Principles, Cost Accounting Standards, and Truth in Negotiations." She has also published more than three dozen articles on government contract law issues. Ms. Manos has been quoted in the Wall Street Journal, Financial Times and Washington Business Journal, among other publications. Ms. Manos currently serves as Editor-in-Chief of both the Public Contract Law Journal and the Cost, Pricing & Accounting Report, and is an Advisory Board Member of The Government Contractor.

Professional Associations

American Bar Association, Section of Public Contract Law: Vice-Chair (2007-present), Secretary (2006-2007), Council Member (2003-2006), and Co-Chair of the Accounting, Cost & Pricing Committee (2000-2003).

National Defense Industrial Association: Vice-Chair, Procurement Policy Committee (2007-present); Chair, Contract Finance Committee (2004-2006).

National Contract Management Association: Fellow, Certified Professional Contract Manager, and past President of the San Francisco Bay Area Chapter.

Federalist Society Member

Martindale-Hubbell AV Peer Review Rated

Publications

BOOKS

GOVERNMENT CONTRACT COSTS & PRICING (Thomson - West 2004)

ARTICLES

"Choice of Forum for Government Contract Disputes," 3-4 Cost, Pricing & Accounting Report 31 (July 2008).
"FAR 31.205-6, Compensation for Personal Services," 07-13 Briefing Papers (December 2007)
"Does the APA Still Apply to Government Contractors?" 2-5 Cost, Pricing & Accounting Report 44 (Sept.2007)
Defining "Increased Costs in the Aggregate," 2-2 Costs, Pricing & Accounting Report 11 (Mar. 2007)
COFC Reconsiders CAS 413 Ruling, 49-9 Government Contractor, 95 (Mar. 7, 2007)
Recovery of Interest Against the Government, 1-3 Costs, Pricing & Accounting Report 21 (Nov. 2006)
Estoppel Against The Government: What Does "Affirmative Misconduct" Have To Do With It?, 1-1 Costs, Pricing & Accounting Report 1 (July 2006).
Practitioner's Comment: Information Systems & Networks Corp., Fed. Cir. Nos. 04-5151 & 5154, 48 Government Contractor 61 (2006).
Postscript: Independent Research and Development Costs, 20 Nash & Cibinic Report 2 (January 2006).
Cherokee Nation: More Than Meets the Eye, 19 Nash & Cibinic Report 29 (June 2005).
Estimates in Level of Effort Contracts: Wrong Contract Type, Wrong Breach, 19 Nash & Cibinic Report 23 (May 2005).
Allowability of Legal Costs, 05-5 Briefing Papers (April 2005).
Defining Cost or Pricing Data, 47 Government Contractor 192 (2005).
Status of Contractors in Iraq: What Laws Apply?, Iraq Reconstruction Report (2004).
FAR 31.205-18, Independent Research and Development and Bid and Proposal Costs, 03-12 Briefing Papers (Nov. 2003).
Caveat Contractor: DCAA's New Audit Guidance on the Sarbanes-Oxley Act and Contractor Internal Controls, 80:19 Federal Contracts Report 543 (2003).
The Proposed Rule on Cost Accounting Standards Administration - " There You Go Again," 45 Government Contractor 302 (2003).
DDP's Guidance Paper on Changes in Cost Accounting Practice, 44 Government Contractor 80 (2002).
Practitioner's Comment: General Dynamics Corp., ASBCA 49372, 44 Government Contractor 249 (2002).
The Federal Circuit's Decision in Boeing North American: Better, But Still Wrong, 44 Government Contractor 203 (2002).
The Non-Appropriated Funds Doctrine: What Do You Mean We Can't Sue Them? 6:7 Government Contract Audit Report (2001).
A Critical Analysis of the FAR Council's New Rule on Labor Relations Costs and Costs Relating to Legal and Other Proceedings, 75:1 Federal Contracts Report (2001).
Heads We Win, Tails You Lose: The CAS Board's Remarkable New Proposal on Accounting for the Costs of PRB Plans, 42 Government Contractor 420 (2000).
Co-Author, Affirmative Action Plans & The "Equal Pay Initiative," 00-8 Briefing Papers (Aug. 2000).
Co-Author, Pretrial Motions Under the False Claims Act, 29 Public Contract Law Journal 693 (2000).
Co-Author. A Critical Analysis of the CAS Board's Proposed Rule on Changes to Cost Accounting Practices, 41 Government Contractor 402 (1999).
Government Claims to Surplus Pension Assets, 48 Catholic University Law Review 1139 (1999).
Post-Retirement Benefits: Much Ado About Funding, 4:5 Government Contract Audit Report (1999).
The Statute of Frauds in Cyberspace, Purchasing Today (1999).
Allowability of ESOP Interest Costs: DCAA's Misguided Audit Guidance, 98-6 Costs, Pricing & Accounting Report (1998).
Legal: To Involve or Not to Involve, Purchasing Today (1998).
Allowability of Executive Compensation Costs, 97-13 Briefing Papers (Dec. 1997).
Co-Author, Executive Compensation: A Critical Examination of the Proposed Contract Costs Act of 1997, 97-3 Costs, Pricing & Accounting Report (1997).
Novation Agreements in Corporate Restructuring: The Government's Contractual Stealth Weapon, 26 Public Contract Law Journal 339 (1997).
Co-Author, Special Allocations Under the Cost Accounting Standards, 96-10 Costs, Pricing & Accounting Report (1996).
Co-Author, Voluntary Accounting Changes Under CAS: A Windfall for the Government? 25 Public Contract Law Journal 457 (1996).
Protecting Proprietary Information, 94-13 Briefing Papers (Dec. 1994).
The Antideficiency Act without an "M" Account: Reasserting Constitutional Control, 23 Public Contract Law Journal 337 (1994).
Recovery of Environmental Costs: A Government Perspective, 92-8 Costs, Pricing & Accounting Report (1992).
Co-Author, Within Cockpit Communications Patterns and Flight Crew Performance, NASA Technical Paper (1982), discussed in 16:11 Psychology Today 42 (1982); excerpts reprinted in 5:4 FLIGHT CREW 22 (1983).

PRACTICES

EDUCATION

Duke University, 1986
Juris Doctor
US Air Force Academy, 1981
Bachelor of Science

BAR ADMISSIONS

District of Columbia
North Carolina

RECENT PUBLICATIONS

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