Steven M. Masiello
Steven M. Masiello's practice focuses on client counseling and litigation concerning federal, state and commercial contracts, technology agreements and related regulatory matters. He represents both large and small companies across diverse industries including aerospace and defense, construction and engineering services, information technology, health care, biotechnology, pharmaceuticals and renewable energy.
Mr. Masiello possesses substantial experience assisting clients with government contract cost accounting, cost allowability and contract estimating and pricing matters. Specifically, he advises clients on resolving audit findings and disputes arising out of the Cost Accounting Standards (CAS), Cost Principles in the Federal Acquisition Regulation (FAR) and OMB Circulars and the Truth in Negotiations Act (TINA). Additionally, he handles client bid protest concerns, equitable adjustment or breach of contract claims, reverse-Freedom of Information Act (FOIA) cases, intellectual property (patents, software and data rights) matters and other contract and regulatory disputes.
Mr. Masiello resolves client disputes in the state and federal courts, the Boards of Contract Appeals and through Alternative Dispute Resolution (ADR) procedures. He pursues client bid protests with state and federal agencies, the Government Accountability Office and the courts.
Mr. Masiello aids clients with the implementation of government contract compliance policies and procedures, including assistance with Department of Defense (“DoD”) Business Systems development, internal assessment and with the defense against adequacy challenges to such client systems. He further conducts internal investigations and resolves allegations of contractor fraud under the False Claims Act (FCA), violation of law or regulation, overpayment or other alleged contractor wrongdoing.
Mr. Masiello is a Certified Management Accountant (CMA) designated by the Institute of Management Accountants (IMA). Prior to joining the firm, he served on active duty as an officer in the United States Air Force. He was first assigned to Space and Missile Systems Center (SMC) where he was responsible for contractual matters related to the engineering support provided to the Air Force by its Federally‑Funded Research and Development Center (FFRDC), The Aerospace Corporation. While at SMC, he also worked closely with government and industry professionals to provide contractual support for the Titan IV Launch System program. He was then assigned to the Defense Contract Management Agency (DCMA) where he served in the contract administration offices responsible for the administration of all DoD contracts with Boeing North American, Inc.
American Ordnance LLC v. United States, 83 Fed. Cl. 559 (2008) (judgment overturning government claim of ownership in contractor munitions production equipment).
ATK Launch Systems, Inc., ASBCA No. 55395, 09-1 B.C.A. ¶ 34118 (finding entitlement to breach of contract damages for government’s failure to pay allowable indirect costs incurred for executive compensation).
Southwest Multi-Craft Health & Welfare Trust Fund v. IAP World Services Corp., No. 1:07-cv-0337 MCA/ACT, 2008 WL 5573072 (D.N.M. August 28, 2008) (judgment dismissing plaintiffs’ ERISA claims against government contractor employer for additional fringe benefits costs).
Matter of Shaw-Parsons Infrastructure Recovery Consultants, LLC (B-401679.4 et al.), 2010 CPD ¶ 77. (March 20, 2010) (protest sustained concerning government failure to consider relevant past performance information in federal procurement).
- Represents clients on various procurement protest matters, including successful defense of a $1+ billion contract award for overseas defense base operations.
- Leads client internal investigations, including large-scale, enterprise-wide investigation and successful resolution of Procurement Integrity Act and Organizational Conflict of Interest issues, and complex cost accounting and overpayment civil False Claims Act allegations arising out of $1+ billion weapon system contract.
- Develops, pursues and resolves client equitable adjustments and contract breach claims, including a $15 million claim against subcontractor for failed launch facility construction and a $50 million breach of contract claim under fixed-price overseas services contracts.
- Resolves client disputes through ADR, including successful mediation of a $8 million defective pricing and CAS 401 noncompliance dispute, a $7 million government defective pricing claim, and a $6.5 million cost reasonableness challenge.
- Represents clients in multi-party, complex civil litigation, including successful defense of $30 million employee claims under the Defense Base Act and state and federal law for injuries sustained in performance of federal contract overseas.
- J.D., Loyola Law School
- B.S., United States Air Force Academy
- U.S. Court of Appeals for the Federal Circuit
- U.S. Court of Appeals for the Ninth Circuit
- U.S. Court of Appeals for the Tenth Circuit
- U.S. Court of Federal Claims
- U.S. District Court for the Central District of California
- U.S. District Court for the District of Colorado
- U.S. District Court for the District of Columbia
- "Feature Comment: DCAA Issues Important Guidance Concerning Documentation Requirements For Consultant Costs," co-authored by Thomas Lemmer, Tyson Bareis and Steven Masiello, The Government Contractor (February 5, 2014)
- "A User's Guide To Selling Costs: Cost Classification & Common Problems," co-authored by Steven Masiello and Tyson Bareis, Briefing Papers No. 13-10 (Sept. 2013)
- "The MLA Government Contractor Business Systems Compliance Guide," co-authored by Thomas Lemmer, James Gallagher, Kevin Slattum and Steven Masiello (January 2012)
- "Feature Comment: DOD Proposes New Rules For Commercial Software And Technical Data Acquisitions," co-authors Tyson Bareis and William Anderson, The Government Contractor, Vol. 52 Number 43 (November 17, 2010)
- "BearingPoint Decision Confirms No Exclusive Means Exist for Supporting Incurred Costs," co-authors Arash Heidarian and Taylor Menlove, Westlaw Journal - Government Contract (Vol. 23, Issue 21, February 22, 2010)
- "Feature Comment: CDA Statute of Limitations Applied to Bar the Government's Claim in American Ordnance v. U.S., " co‑author Timothy R. Odil, The Government Contractor, Vol. 51, Number 8 (February 25, 2009)
- “ATK Thiokol Decision Creates a Rational Standard For Classifying Costs of R&D and Tangible Capital Assets,” co-authors Michael L. Bell and Thomas A. Lemmer, Federal Contracts Report, Vol. 85, Number 3 (January 2006)
- "Protecting Confidential Information Submitted In Procurements To Colorado State Agencies," co-author Jennette C. Roberts, 34 The Colorado Lawyer 67 (Jan. 2005)
- "Managing Subcontract Defective Pricing Liability," co-author Phillip R. Seckman, Briefing Papers No. 04-10 (Sept. 2004)
- "Commercial Contract Liability," co-authors Michael D. Schag and Sandra B. Wick, Contract Management, Vol. 42, Issue 9 (Sept. 2002)
- "Electronic Commerce Gains a Legal Foothold," Contract Management, Vol. 40, Issue 11 (Nov. 2000)
- "Penalties For Unallowable Costs," co-author Thomas A. Lemmer, Briefing Papers No. 99-6 (May 1999)
Seminars and Presentations:
- Mr. Masiello is a frequent presenter on government and commercial contract issues. A representative listing of his recent presentations, includes:
- Contractor Incurred Cost Proposals: Current Issues and Trends, American Bar Association Section of Public Contract Law, April 12, 2013
- Managing Business System Audits, Disapprovals and Withholds, Public Contracting Institute, February 14, 2012
- Corporate Compliance Liability Avoidance and Mitigation, Association of Corporate Counsel - Colorado, September 21, 2011
- Effective Procurement and Negotiation of Intellectual Property Rights and Software Licenses, NCMA World Congress, July 11, 2011