United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2005_register executive 2010-09-23 article Part V Rules and Regulations D09002ee1c8115b7e D09002ee1c8115d00 United States Department of Defense originator org United States Government Agency or Subagency United States General Services Administration originator org United States Government Agency or Subagency United States National Aeronautics and Space Administration originator org United States Government Agency or Subagency The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) by revising the cost principles for Deferred compensation other than pensions, and Postretirement benefits other than pensions. The related contract clause, Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions, is also revised. The rule revises the cost principle and contract clause by improving clarity and structure, and removing unnecessary and duplicative language. The revisions are intended to revise contract cost principles and procedures, in light of the evolution of Generally Accepted Accounting Principles (GAAP), the advent of Acquisition Reform, and experience gained from implementation of the cost principles in the FAR. 70 FR 33671 https://www.govinfo.gov/app/details/FR-2005-06-08/05-11185 05-11185 fr08jn05-35 RIN 9000-AJ67 6820-EP-S FAC 2005-04 FAR Case 2001-031 Item VII https://www.govinfo.gov/app/details/FR-2005-06-08/05-11185 https://www.govinfo.gov/content/pkg/FR-2005-06-08/html/05-11185.htm https://www.govinfo.gov/content/pkg/FR-2005-06-08/pdf/05-11185.pdf 3 p. 33671 33673 70 FR 33671 Title 48 Part 31 48 CFR Part 31 Title 48 Part 52 48 CFR Part 52 RIN 9000-AJ67 Federal Acquisition Regulation; Deferred Compensation and Postretirement Benefits Other Than Pensions; Federal Register Vol. 70, Issue RULE 05-11185 V DEPARTMENT OF DEFENSE GENERAL SERVICES ADMINISTRATION NATIONAL AERONAUTICS AND SPACE ADMINISTRATION 2005-07-08 FAC 2005-04 FAR Case 2001-031 Item VII 6820-EP-S 05-11185 Final rule.

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) by revising the cost principles for Deferred compensation other than pensions, and Postretirement benefits other than pensions. The related contract clause, Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions, is also revised. The rule revises the cost principle and contract clause by improving clarity and structure, and removing unnecessary and duplicative language. The revisions are intended to revise contract cost principles and procedures, in light of the evolution of Generally Accepted Accounting Principles (GAAP), the advent of Acquisition Reform, and experience gained from implementation of the cost principles in the FAR.

Effective Date: July 8, 2005. Federal Acquisition Regulation (FAR): Deferred compensation and postretirement benefits other than pensions, Vol. 70, no. 109 Office of the Federal Register, National Archives and Records Administration 2005-06-08 continuing daily deposited born digital 364 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2005-06-08 P0b002ee18098b508 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr08jn05 https://www.govinfo.gov/app/details/FR-2005-06-08 https://www.govinfo.gov/content/pkg/FR-2005-06-08/pdf/FR-2005-06-08.pdf https://www.govinfo.gov/content/pkg/FR-2005-06-08/xml/FR-2005-06-08.xml fdlp 33335 33687 DGPO 2010-09-23 2024-06-06 FR-2005-06-08 machine generated eng FR FR-2005-06-08 70 109