[Federal Register Volume 80, Number 171 (Thursday, September 3, 2015)]
[Rules and Regulations]
[Pages 53439-53440]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-21748]



[[Page 53439]]

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DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

48 CFR Parts 4, 31, 35, and 52

[FAC 2005-84; Item II; Docket No. 2015-0052; Sequence No. 3]


Federal Acquisition Regulation; Technical Amendments

AGENCY: Department of Defense (DoD), General Services Administration 
(GSA), and National Aeronautics and Space Administration (NASA).

ACTION: Final rule.

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SUMMARY: This document makes amendments to the Federal Acquisition 
Regulation (FAR) in order to make editorial changes.

DATES: Effective: September 3, 2015.

FOR FURTHER INFORMATION CONTACT: The Regulatory Secretariat Division 
(MVCB), 1800 F Street NW., 2nd Floor, Washington, DC 20405, 202-501-
4755, for information pertaining to status or publication schedules. 
Please cite FAC 2005-84, Technical Amendments.

SUPPLEMENTARY INFORMATION: 
    In order to update certain elements in 48 CFR parts 4, 31, 35, and 
52 this document makes editorial changes to the FAR. The change to part 
31 adds text erroneously deleted during the production of FAR Case 
2011-019, published at 78 FR 37697 (June 21, 2013).

List of Subject in 48 CFR Parts 4, 31, 35, and 52

    Government procurement.

    Dated: August 26, 2015.
William Clark,
Director, Office of Government-wide Acquisition Policy, Office of 
Acquisition Policy, Office of Government-wide Policy.
    Therefore, DoD, GSA, and NASA amend 48 CFR parts 4, 31, 35, and 52 
as set forth below:

0
1. The authority citation for 48 CFR parts 4 and 31 continues to read 
as follow:

    Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 51 
U.S.C. 20113.

PART 4--ADMINISTRATIVE MATTERS


4.605  [Amended]

0
2. Amend section 4.605 by removing from paragraph (e) ``by October 1, 
2015'' and adding ``by March 31, 2016'' in its place.

PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES

0
3. Amend section 31.205-6 by revising paragraph (o)(2)(iii)(A) to read 
as follows:


31.205-6  Compensation for personal services.

* * * * *
    (o) * * *
    (2) * * *
    (iii) * * *
    (A) Be measured and assigned in accordance with one of the 
following two methods described under paragraphs (o)(2)(iii)(A)(1) or 
(o)(2)(iii)(A)(2) of this subsection:
    (1) Generally accepted accounting principles. However, transitions 
from the pay-as-you-go method to the accrual accounting method must be 
handled according to paragraphs (o)(2)(iii)(A)(1)(i) through (iii) of 
this subsection.
    (i) In the year of transition from the pay-as-you-go method to 
accrual accounting for purposes of Government contract cost accounting, 
the transition obligation shall be the excess of the accumulated PRB 
obligation over the fair value of plan assets determined in accordance 
with subparagraph (o)(2)(iii)(E) of this section; the fair value must 
be reduced by the prepayment credit as determined in accordance with 
subparagraph (o)(2)(iii)(F) of this subsection.
    (ii) PRB cost attributable to the transition obligation assigned to 
the current year that is in excess of the amount assignable to 
accounting periods on the basis of a straight line amortization of the 
transition obligation over the average remaining working lives of 
active employees covered by the PRB plan or a 20-year period, whichever 
period is longer, is unallowable. However, if the plan is comprised of 
inactive participants only, the PRB cost attributable to the transition 
obligation assigned to the current year that is in excess of the amount 
assignable to accounting periods on a straight line amortization of the 
transition obligation over the average future life expectancy of the 
participants is unallowable.
    (iii) For a plan that transitioned from pay-as-you-go to accrual 
accounting for Government contract cost accounting prior to July 22, 
2013, the unallowable amount of PRB cost attributable to the transition 
obligation amortization shall continue to be based on the cost 
principle in effect at the time of the transition until the original 
transition obligation schedule is fully amortized.
    (2) Contributions to a welfare benefit fund determined in 
accordance with applicable Internal Revenue Code. Allowable PRB costs 
based on such contributions shall--
    (i) Be measured using reasonable actuarial assumptions, which shall 
include a health care inflation assumption unless prohibited by the 
Internal Revenue Code provisions governing welfare benefit funds;
    (ii) Be assigned to accounting periods on the basis of the average 
working lives of active employees covered by the PRB plan or a 15 year 
period, whichever period is longer. However, if the plan is comprised 
of inactive participants only, the cost shall be spread over the 
average future life expectancy of the participants; and
    (iii) Exclude Federal income taxes, whether incurred by the fund or 
the contractor (including any increase in PRB costs associated with 
such taxes), unless the fund holding the plan assets is tax-exempt 
under the provisions of 26 U.S.C 501(c).
* * * * *

PART 35--RESEARCH AND DEVELOPMENT CONTRACTING

0
4. The authority citation for 48 CFR part 35 is revised to read as 
follow:

    Authority:  40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 51 
U.S.C. 20113.

35.017-7  [Amended]

0
5. Amend section 35.017-7 by removing ``the Secretary of 
Transportation'' and adding ``the Secretary of Homeland Security'' in 
its place.

PART 52--SOLICITATION PROVISIONS AND CONTRACT CLAUSES

0
6. The authority citation for 48 CFR part 52 continues to read as 
follow:

    Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 51 
U.S.C. 20113.

0
7. Amend section 52.213-4 by revising the date of the clause and 
paragraph (b)(1)(ix) to read as follows:


52.213-4  Terms and Conditions--Simplified Acquisitions (Other Than 
Commercial Items).

* * * * *

Terms and Conditions--Simplified Acquisitions (Other Than Commercial 
Items) (SEP 2015)

* * * * *
    (b) * * *
    (1) * * *
    (ix) 52.222-55, Minimum Wages Under Executive Order 13658 (DEC 
2014) (Executive Order 13658) (Applies when 52.222-6 or 52.222-41 
are in the contract and performance in whole or in part is in the

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United States (the 50 States and the District of Columbia)).

* * * * *
0
8. Amend section 52.219-1 by revising the date of Alternate I, 
introductory text and the first sentence of paragraph (c)(9) to read as 
follows:


52.219-1  Small Business Program Representations.

* * * * *
    Alternate I (SEP 2015). As prescribed in 19.309(a)(2), add the 
following paragraph (c)(9) to the basic provision:
    (9) [Complete if offeror represented itself as disadvantaged in 
paragraph (c)(2) of this provision. * * *

* * * * *
[FR Doc. 2015-21748 Filed 9-2-15; 8:45 am]
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