Federal Acquisition Regulation; Federal Acquisition Circular 2005-50; Small Entity Compliance Guide, 14572-14574 [2011-5562]
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14572
Federal Register / Vol. 76, No. 51 / Wednesday, March 16, 2011 / Rules and Regulations
Dated: March 4, 2011.
Millisa Gary,
Acting Director, Office of Governmentwide
Acquisition Policy.
Authority: 40 U.S.C. 121(c); 10 U.S.C.
chapter 137; and 42 U.S.C. 2473(c).
Interim Rule Adopted as Final Without
Change
PART 18—EMERGENCY
ACQUISITIONS
18.204
[Amended]
(b)(45) as (b)(28) through (b)(46),
respectively; and adding a new
paragraph (b)(27).
The revised and added text reads as
follows:
52.212–5 Contract Terms and Conditions
Required To Implement Statutes or
Executive Orders—Commercial Items.
DEPARTMENT OF DEFENSE
2. Amend section 18.204 in paragraph
(b) by removing ‘‘https://
www.whitehouse.gov/omb/
procurement/guides/
emergency_acquisitions_guide.pdf’’ and
adding ‘‘https://www.whitehouse.gov/
sites/default/files/omb/assets/
procurement_guides/
emergency_acquisitions_guide.pdf’’ in
its place.
GENERAL SERVICES
ADMINISTRATION
PART 19—SMALL BUSINESS
PROGRAMS
*
19.201
BILLING CODE 6820–EP–P
Accordingly, the interim rule
amending 48 CFR part 31, which was
published in the Federal Register at 75
FR 34285 on June 16, 2010, is adopted
as a final rule without change.
■
[FR Doc. 2011–5560 Filed 3–15–11; 8:45 am]
BILLING CODE 6820–EP–P
NATIONAL AERONAUTICS AND
SPACE ADMINISTRATION
[FAC 2005–50; Item X; Docket 2011–0078;
Sequence 1]
Federal Acquisition Regulation;
Technical Amendments
Department of Defense (DoD),
General Services Administration (GSA),
and National Aeronautics and Space
Administration (NASA).
ACTION: Final rule.
AGENCIES:
This document makes
amendments to the Federal Acquisition
Regulations in order to make editorial
changes.
DATES: Effective Date: March 16, 2011.
FOR FURTHER INFORMATION CONTACT: The
Regulatory Secretariat, 1275 First Street,
NE., 7th Floor, Washington, DC 20417,
(202) 501–4755, for information
pertaining to status or publication
schedules. Please cite FAC 2005–50,
Technical Amendments.
SUPPLEMENTARY INFORMATION: In order to
update certain elements in 48 CFR parts
18, 19, and 52, this document makes
editorial changes to Federal Acquisition
Regulations.
SUMMARY:
jlentini on DSKJ8SOYB1PROD with RULES2
List of Subjects in 48 CFR Parts 18, 19,
and 52
Government procurement.
Therefore, DoD, GSA, and NASA
amend 48 CFR parts 18, 19, and 52 as
set forth below:
■ 1. The authority citation for 48 CFR
parts 18, 19, and 52 continues to read
as follows:
VerDate Mar<15>2010
18:19 Mar 15, 2011
Jkt 223001
*
*
*
*
*
Contract Terms and Conditions
Required To Implement Statutes or
Executive Orders—Commercial Items
(MAR 2011)
(b) * * *
(27) 52.222–37, Employment Reports on
Veterans (Sep 2010) (38 U.S.C. 4212).
*
*
*
*
[FR Doc. 2011–5561 Filed 3–15–11; 8:45 am]
[Amended]
3. Amend section 19.201 in paragraph
(b) by removing from the last sentence
‘‘https://www.arnet.gov/References/
sdbadjustments.htm’’ and adding
‘‘https://www.acquisition.gov/
References/sdbadjustments.htm’’ in its
place.
■
48 CFR Parts 18, 19, and 52
Dated: March 4, 2011.
Millisa Gary,
Acting Director, Office of Governmentwide
Acquisition Policy.
■
PART 52—SOLICITATION PROVISIONS
AND CONTRACT CLAUSES
4. Amend section 52.212–3 by—
a. Revising the date of the provision;
b. Removing from paragraph (c)(8)(ii)
‘‘(c)(9)(i)’’ and adding ‘‘(c)(8)(i)’’ in its
place;
■ c. Removing from paragraph (c)(9)(ii)
‘‘(c)(10)(i)’’ and adding ‘‘(c)(9)(i)’’ in its
place;
■ d. In Alternate I, revising the alternate
date, introductory text, and first
paragraph; and
■ e. In Alternate II, removing from the
introductory text ‘‘(c)(9)(iii)’’ and adding
‘‘(c)(8)(iii)’’ in its place.
The revised text reads as follows:
■
■
■
52.212–3 Offeror Representations and
Certifications—Commercial Items.
*
*
*
*
*
Offeror Representations and
Certifications—Commercial Items (Mar
2011)
*
*
*
*
*
Alternate I * * *
As prescribed in 12.301(b)(2), add the
following paragraph (c)(10) to the basic
provision:
(10) (Complete if the offeror has
represented itself as disadvantaged in
paragraph (c)(4) or (c)(8) of this provision.)
*
*
*
*
*
5. Amend section 52.212–5 by
revising the date of the clause; removing
from paragraph (b)(17) ‘‘Apr 2008)’’ and
adding ‘‘(Dec 2010)’’ in its place;
redesignating paragraphs (b)(27) through
■
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DEPARTMENT OF DEFENSE
GENERAL SERVICES
ADMINISTRATION
NATIONAL AERONAUTICS AND
SPACE ADMINISTRATION
48 CFR Chapter 1
[Docket FAR 2011–0077, Sequence 2]
Federal Acquisition Regulation;
Federal Acquisition Circular 2005–50;
Small Entity Compliance Guide
Department of Defense (DoD),
General Services Administration (GSA),
and National Aeronautics and Space
Administration (NASA).
ACTION: Small Entity Compliance Guide.
AGENCIES:
This document is issued
under the joint authority of DoD, GSA,
and NASA. This Small Entity
Compliance Guide has been prepared in
accordance with section 212 of the
Small Business Regulatory Enforcement
Fairness Act of 1996. It consists of a
summary of rules appearing in Federal
Acquisition Circular (FAC) 2005–50,
which amend the Federal Acquisition
Regulation (FAR). An asterisk (*) next to
a rule indicates that a regulatory
flexibility analysis has been prepared.
Interested parties may obtain further
information regarding these rules by
referring to FAC 2005–50, which
precedes this document. These
documents are also available via the
Internet at https://www.regulations.gov.
DATES: For effective dates see separate
documents, which follow.
FOR FURTHER INFORMATION CONTACT: The
analyst whose name appears in the table
below. Please cite FAC 2005–50 and the
specific FAR case number. For
SUMMARY:
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Federal Register / Vol. 76, No. 51 / Wednesday, March 16, 2011 / Rules and Regulations
information pertaining to status or
publication schedules, contact the
14573
Regulatory Secretariat at (202) 501–
4755.
LIST OF RULES IN FAC 2005–50
Item
Subject
I ................
II ...............
III ..............
IV .............
* V ............
VI .............
VII ............
VIII ...........
Proper Use and Management of Cost-Reimbursement Contracts (Interim) ..........................................
Requirements for Acquisitions Pursuant to Multiple-Award Contracts (Interim) ....................................
Justification and Approval of Sole-Source 8(a) Contracts (Interim) .......................................................
Additional Requirements for Market Research .......................................................................................
Socioeconomic Program Parity (Interim) ................................................................................................
Use of Commercial Services Item Authority ...........................................................................................
Trade Agreements Thresholds ...............................................................................................................
Disclosure and Consistency of Cost Accounting Practices for Contracts Awarded to Foreign Concerns.
Compensation for Personal Services .....................................................................................................
Technical Amendments.
IX .............
X ..............
SUPPLEMENTARY INFORMATION:
Summaries for each FAR rule follow.
For the actual revisions and/or
amendments made by these FAR cases,
refer to the specific item numbers and
subject set forth in the documents
following these item summaries. FAC
2005–50 amends the FAR as specified
below:
jlentini on DSKJ8SOYB1PROD with RULES2
Item I—Proper Use and Management of
Cost-Reimbursement Contracts (FAR
Case 2008–030) (Interim)
This interim rule amends the FAR to
implement section 864 of the Duncan
Hunter National Defense Authorization
Act for Fiscal Year 2009 (Pub. L. 110–
417). This law aligns with the goal of
the Presidential Memorandum on
Government Contracting, issued on
March 4, 2009, which is to reduce
waste, fraud, and abuse in Government
contracting. This rule provides internal
regulatory guidance on the proper use
and management of all contracts,
specifically cost-reimbursement
contracts. The rule identifies
(1) circumstances when costreimbursement contracts are
appropriate; (2) acquisition plan
findings required to support the contract
type selection; and (3) the acquisition
resources necessary to award and
manage a cost-reimbursement contract.
Item II—Requirements for Acquisitions
Pursuant to Multiple-Award Contracts
(FAR Case 2007–012) (Interim)
This interim rule amends the FAR to
implement section 863 of the Duncan
Hunter National Defense Authorization
Act for Fiscal Year 2009 (Pub. L. 110–
417). Section 863 mandates enhanced
competition for orders placed under
multiple-award contracts, including
GSA’s Federal Supply Schedules. If an
order over the simplified acquisition
threshold does not follow the section
863 competitive procedures, section 863
requires that a notice and the
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18:19 Mar 15, 2011
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FAR case
determination of an exception be
published in FedBizOpps within 14
days after award.
The interim rule relocates all
procedures for establishing a Blanket
Purchase Agreement (BPA) or placing
an order under a BPA in one subsection,
FAR 8.405–3. New BPAs must be
established in accordance with the new
competition standard. Orders over the
simplified acquisition threshold against
a new multiple-award BPA must meet
the new competition standards; use is
discretionary for existing multipleaward BPAs.
For orders under FAR part 16 taskand delivery-order contracts, orders
over the simplified acquisition
threshold must meet the new
competition procedures; each contract
holder must receive notice of the intent
to make a purchase.
Item III—Justification and Approval of
Sole-Source 8(a) Contracts (2009–038)
(Interim)
This interim rule amends the FAR to
implement section 811 of the National
Defense Authorization Act for Fiscal
Year 2010 (Pub. L. 111–84). Section 811
prohibits the award of a sole-source
contract in an amount over $20 million
under the 8(a) program authority (15
U.S.C. 637(a)) without first obtaining a
written Justification and Approval (J&A)
approved by an appropriate official and
making public the J&A and related
information. This is a new internal
Government requirement for the
development and approval of a solesource J&A for 8(a) sole-source awards
over $20 million. It neither prohibits
such awards nor increases the
qualifications required of 8(a) firms. No
automated systems are impacted.
Item IV—Additional Requirements for
Market Research (FAR Case 2008–007)
This final rule adopts, with changes,
the interim rule that amended the FAR
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Analyst
2008–030
2007–012
2009–038
2008–007
2011–004
2008–034
2009–040
2009–025
Sakalos.
Clark.
Robinson.
Sakalos.
Morgan.
Chambers.
Davis.
Chambers.
2009–026
Chambers
to implement section 826 of the
National Defense Authorization Act for
Fiscal Year 2008 (Pub. L. 110–181).
Section 826, entitled ‘‘Market Research,’’
established new requirements for
agencies subject to Title 10, United
States Code. As a matter of policy, this
provision of law was applied to
contracts awarded by all executive
agencies. The rule requires that market
research must be conducted before an
agency places a task or delivery order in
excess of the simplified acquisition
threshold under an indefinite-delivery
indefinite-quantity contract. In addition,
a prime contractor with a contract in
excess of $5 million for the procurement
of items other than commercial items is
required to conduct market research
before making purchases that exceed the
simplified acquisition threshold. Among
other changes, the final rule also deletes
the language added to FAR 52.244–6
(Alternate I) and relocates it to a new
FAR clause 52.210–1, Market Research.
Item V—Socioeconomic Program Parity
(FAR Case 2011–004) (Interim)
This interim rule amends the FAR to
implement section 1347 of the ‘‘Small
Business Jobs Act of 2010’’ (Pub. L. 111–
240) and the Small Business
Administration regulations governing
specific contracting and business
assistance programs. Section 1347
changed the word ‘‘shall’’ to ‘‘may’’ at
section 31(b)(2)(B) of the Small Business
Act (15 U.S.C. 657a(b)(2)(B)), thereby
permitting a contracting officer to use
discretion when determining whether
an acquisition will be restricted to a
small business participating in the 8(a)
Business Development Program, the
Historically Underutilized Business
Zone Program, or the Service-Disabled
Veteran-Owned Small Business
Program.
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Federal Register / Vol. 76, No. 51 / Wednesday, March 16, 2011 / Rules and Regulations
Item VI—Use of Commercial Services
Item Authority (FAR Case 2008–034)
This final rule adopts, without
change, an interim rule that
implemented section 868 of the Duncan
Hunter National Defense Authorization
Act for Fiscal Year 2009 (Pub. L. 110–
417). Section 868 provides that the FAR
shall be amended with respect to the
procurement of commercial services
that are not offered and sold
competitively in substantial quantities
in the commercial marketplace, but are
of a type offered and sold competitively
in substantial quantities in the
commercial marketplace. Such services
may be considered commercial items
only if the contracting officer has
determined in writing that the offeror
has submitted sufficient information to
evaluate, through price analysis, the
reasonableness of the price for these
services.
The rule details the information the
contracting officer may consider in
order to make this determination. The
rule further details, when this
determination cannot be made, the
information which may be requested to
determine price reasonableness.
Item VII—Trade Agreements
Thresholds (FAR Case 2009–040)
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This final rule adopts, without
change, an interim rule that amended
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18:19 Mar 15, 2011
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the FAR to adjust the thresholds for
application of the World Trade
Organization Government Procurement
Agreement and the Free Trade
Agreements as determined by the
United States Trade Representative,
according to a pre-determined formula
under the agreements.
Item VIII—Disclosure and Consistency
of Cost Accounting Practices for
Contracts Awarded to Foreign Concerns
(FAR Case 2009–025)
This final rule adopts, without
change, the interim rule that amended
the FAR to revise FAR 30.201–4(c),
30.201–4(d)(1), 52.230–4, and 52.230–6
to maintain consistency between FAR
and Cost Accounting Standards (CAS)
regarding the administration of the Cost
Accounting Standard Board’s (CASB)
rules, regulations and standards. This
revision was necessitated by the CASB
publishing a final rule in the Federal
Register on March 26, 2008 (73 FR
15939) which implemented the revised
clause, Disclosure and Consistency of
Cost Accounting Practices—Foreign
Concerns, in CAS-covered contracts and
subcontracts awarded to foreign
concerns.
Item IX—Compensation for Personal
Services (FAR Case 2009–026)
This final rule adopts, without
change, the interim rule that amended
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the FAR to align the existing FAR
31.205–6(q)(2)(i) through (vi) with the
changes made in Cost Accounting
Standards (CAS) Board standards 412
‘‘Cost Accounting Standard for
composition and measurement of
pension cost,’’ and 415 ‘‘Accounting for
the cost of deferred compensation.’’
Formerly, the applicable CAS standard
for measuring, assigning, and allocating
the costs of Employee Stock Ownership
Plans (ESOPs) depended on whether the
ESOP met the definition of a pension
plan at FAR 31.001. Costs for ESOPs
meeting the definition of a pension plan
at FAR 31.001 were covered by CAS
412, while the costs for ESOPs not
meeting the definition of a pension plan
at FAR 31.001 were covered by CAS
415. Now, regardless of whether an
ESOP meets the definitions of a pension
plan at FAR 31.001, all costs of ESOPs
are covered by CAS 415.
Item X—Technical Amendments
Editorial changes are made at FAR
19.201, 52.212–3, and 52.212–5.
Dated: March 4, 2011.
Millisa Gary,
Acting Director, Office of Governmentwide
Acquisition Policy.
[FR Doc. 2011–5562 Filed 3–15–11; 8:45 am]
BILLING CODE 6820–EP–P
E:\FR\FM\16MRR2.SGM
16MRR2
]]>Agencies
[Federal Register Volume 76, Number 51 (Wednesday, March 16, 2011)]
[Rules and Regulations]
[Pages 14572-14574]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-5562]
-----------------------------------------------------------------------
DEPARTMENT OF DEFENSE
GENERAL SERVICES ADMINISTRATION
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
48 CFR Chapter 1
[Docket FAR 2011-0077, Sequence 2]
Federal Acquisition Regulation; Federal Acquisition Circular
2005-50; Small Entity Compliance Guide
AGENCIES: Department of Defense (DoD), General Services Administration
(GSA), and National Aeronautics and Space Administration (NASA).
ACTION: Small Entity Compliance Guide.
-----------------------------------------------------------------------
SUMMARY: This document is issued under the joint authority of DoD, GSA,
and NASA. This Small Entity Compliance Guide has been prepared in
accordance with section 212 of the Small Business Regulatory
Enforcement Fairness Act of 1996. It consists of a summary of rules
appearing in Federal Acquisition Circular (FAC) 2005-50, which amend
the Federal Acquisition Regulation (FAR). An asterisk (*) next to a
rule indicates that a regulatory flexibility analysis has been
prepared. Interested parties may obtain further information regarding
these rules by referring to FAC 2005-50, which precedes this document.
These documents are also available via the Internet at https://www.regulations.gov.
DATES: For effective dates see separate documents, which follow.
FOR FURTHER INFORMATION CONTACT: The analyst whose name appears in the
table below. Please cite FAC 2005-50 and the specific FAR case number.
For
[[Page 14573]]
information pertaining to status or publication schedules, contact the
Regulatory Secretariat at (202) 501-4755.
List of Rules in FAC 2005-50
------------------------------------------------------------------------
Item Subject FAR case Analyst
------------------------------------------------------------------------
I.............. Proper Use and 2008-030 Sakalos.
Management of Cost-
Reimbursement
Contracts (Interim).
II............. Requirements for 2007-012 Clark.
Acquisitions Pursuant
to Multiple-Award
Contracts (Interim).
III............ Justification and 2009-038 Robinson.
Approval of Sole-
Source 8(a) Contracts
(Interim).
IV............. Additional 2008-007 Sakalos.
Requirements for
Market Research.
* V............ Socioeconomic Program 2011-004 Morgan.
Parity (Interim).
VI............. Use of Commercial 2008-034 Chambers.
Services Item
Authority.
VII............ Trade Agreements 2009-040 Davis.
Thresholds.
VIII........... Disclosure and 2009-025 Chambers.
Consistency of Cost
Accounting Practices
for Contracts Awarded
to Foreign Concerns.
IX............. Compensation for 2009-026 Chambers
Personal Services.
X.............. Technical Amendments..
------------------------------------------------------------------------
SUPPLEMENTARY INFORMATION: Summaries for each FAR rule follow. For the
actual revisions and/or amendments made by these FAR cases, refer to
the specific item numbers and subject set forth in the documents
following these item summaries. FAC 2005-50 amends the FAR as specified
below:
Item I--Proper Use and Management of Cost-Reimbursement Contracts (FAR
Case 2008-030) (Interim)
This interim rule amends the FAR to implement section 864 of the
Duncan Hunter National Defense Authorization Act for Fiscal Year 2009
(Pub. L. 110-417). This law aligns with the goal of the Presidential
Memorandum on Government Contracting, issued on March 4, 2009, which is
to reduce waste, fraud, and abuse in Government contracting. This rule
provides internal regulatory guidance on the proper use and management
of all contracts, specifically cost-reimbursement contracts. The rule
identifies (1) circumstances when cost-reimbursement contracts are
appropriate; (2) acquisition plan findings required to support the
contract type selection; and (3) the acquisition resources necessary to
award and manage a cost-reimbursement contract.
Item II--Requirements for Acquisitions Pursuant to Multiple-Award
Contracts (FAR Case 2007-012) (Interim)
This interim rule amends the FAR to implement section 863 of the
Duncan Hunter National Defense Authorization Act for Fiscal Year 2009
(Pub. L. 110-417). Section 863 mandates enhanced competition for orders
placed under multiple-award contracts, including GSA's Federal Supply
Schedules. If an order over the simplified acquisition threshold does
not follow the section 863 competitive procedures, section 863 requires
that a notice and the determination of an exception be published in
FedBizOpps within 14 days after award.
The interim rule relocates all procedures for establishing a
Blanket Purchase Agreement (BPA) or placing an order under a BPA in one
subsection, FAR 8.405-3. New BPAs must be established in accordance
with the new competition standard. Orders over the simplified
acquisition threshold against a new multiple-award BPA must meet the
new competition standards; use is discretionary for existing multiple-
award BPAs.
For orders under FAR part 16 task- and delivery-order contracts,
orders over the simplified acquisition threshold must meet the new
competition procedures; each contract holder must receive notice of the
intent to make a purchase.
Item III--Justification and Approval of Sole-Source 8(a) Contracts
(2009-038) (Interim)
This interim rule amends the FAR to implement section 811 of the
National Defense Authorization Act for Fiscal Year 2010 (Pub. L. 111-
84). Section 811 prohibits the award of a sole-source contract in an
amount over $20 million under the 8(a) program authority (15 U.S.C.
637(a)) without first obtaining a written Justification and Approval
(J&A) approved by an appropriate official and making public the J&A and
related information. This is a new internal Government requirement for
the development and approval of a sole-source J&A for 8(a) sole-source
awards over $20 million. It neither prohibits such awards nor increases
the qualifications required of 8(a) firms. No automated systems are
impacted.
Item IV--Additional Requirements for Market Research (FAR Case 2008-
007)
This final rule adopts, with changes, the interim rule that amended
the FAR to implement section 826 of the National Defense Authorization
Act for Fiscal Year 2008 (Pub. L. 110-181). Section 826, entitled
``Market Research,'' established new requirements for agencies subject
to Title 10, United States Code. As a matter of policy, this provision
of law was applied to contracts awarded by all executive agencies. The
rule requires that market research must be conducted before an agency
places a task or delivery order in excess of the simplified acquisition
threshold under an indefinite-delivery indefinite-quantity contract. In
addition, a prime contractor with a contract in excess of $5 million
for the procurement of items other than commercial items is required to
conduct market research before making purchases that exceed the
simplified acquisition threshold. Among other changes, the final rule
also deletes the language added to FAR 52.244-6 (Alternate I) and
relocates it to a new FAR clause 52.210-1, Market Research.
Item V--Socioeconomic Program Parity (FAR Case 2011-004) (Interim)
This interim rule amends the FAR to implement section 1347 of the
``Small Business Jobs Act of 2010'' (Pub. L. 111-240) and the Small
Business Administration regulations governing specific contracting and
business assistance programs. Section 1347 changed the word ``shall''
to ``may'' at section 31(b)(2)(B) of the Small Business Act (15 U.S.C.
657a(b)(2)(B)), thereby permitting a contracting officer to use
discretion when determining whether an acquisition will be restricted
to a small business participating in the 8(a) Business Development
Program, the Historically Underutilized Business Zone Program, or the
Service-Disabled Veteran-Owned Small Business Program.
[[Page 14574]]
Item VI--Use of Commercial Services Item Authority (FAR Case 2008-034)
This final rule adopts, without change, an interim rule that
implemented section 868 of the Duncan Hunter National Defense
Authorization Act for Fiscal Year 2009 (Pub. L. 110-417). Section 868
provides that the FAR shall be amended with respect to the procurement
of commercial services that are not offered and sold competitively in
substantial quantities in the commercial marketplace, but are of a type
offered and sold competitively in substantial quantities in the
commercial marketplace. Such services may be considered commercial
items only if the contracting officer has determined in writing that
the offeror has submitted sufficient information to evaluate, through
price analysis, the reasonableness of the price for these services.
The rule details the information the contracting officer may
consider in order to make this determination. The rule further details,
when this determination cannot be made, the information which may be
requested to determine price reasonableness.
Item VII--Trade Agreements Thresholds (FAR Case 2009-040)
This final rule adopts, without change, an interim rule that
amended the FAR to adjust the thresholds for application of the World
Trade Organization Government Procurement Agreement and the Free Trade
Agreements as determined by the United States Trade Representative,
according to a pre-determined formula under the agreements.
Item VIII--Disclosure and Consistency of Cost Accounting Practices for
Contracts Awarded to Foreign Concerns (FAR Case 2009-025)
This final rule adopts, without change, the interim rule that
amended the FAR to revise FAR 30.201-4(c), 30.201-4(d)(1), 52.230-4,
and 52.230-6 to maintain consistency between FAR and Cost Accounting
Standards (CAS) regarding the administration of the Cost Accounting
Standard Board's (CASB) rules, regulations and standards. This revision
was necessitated by the CASB publishing a final rule in the Federal
Register on March 26, 2008 (73 FR 15939) which implemented the revised
clause, Disclosure and Consistency of Cost Accounting Practices--
Foreign Concerns, in CAS-covered contracts and subcontracts awarded to
foreign concerns.
Item IX--Compensation for Personal Services (FAR Case 2009-026)
This final rule adopts, without change, the interim rule that
amended the FAR to align the existing FAR 31.205-6(q)(2)(i) through
(vi) with the changes made in Cost Accounting Standards (CAS) Board
standards 412 ``Cost Accounting Standard for composition and
measurement of pension cost,'' and 415 ``Accounting for the cost of
deferred compensation.'' Formerly, the applicable CAS standard for
measuring, assigning, and allocating the costs of Employee Stock
Ownership Plans (ESOPs) depended on whether the ESOP met the definition
of a pension plan at FAR 31.001. Costs for ESOPs meeting the definition
of a pension plan at FAR 31.001 were covered by CAS 412, while the
costs for ESOPs not meeting the definition of a pension plan at FAR
31.001 were covered by CAS 415. Now, regardless of whether an ESOP
meets the definitions of a pension plan at FAR 31.001, all costs of
ESOPs are covered by CAS 415.
Item X--Technical Amendments
Editorial changes are made at FAR 19.201, 52.212-3, and 52.212-5.
Dated: March 4, 2011.
Millisa Gary,
Acting Director, Office of Governmentwide Acquisition Policy.
[FR Doc. 2011-5562 Filed 3-15-11; 8:45 am]
BILLING CODE 6820-EP-P
