Federal Acquisition Regulation; FAR Case 2006-021, Postretirement Benefits (PRB), FAS 106
other · US Department of Defense · Rule · Published 2009-12-10 · Effective 2010-01-11 · 74 FR 65608
Document
Document number
E9-28934
Federal Register citation
74 FR 65608
CFR reference
48 CFR 31
Type
Rule
Action
Final rule.
Category
other
Sub-agency
US Department of Defense
Publication date
2009-12-10
Effective date
2010-01-11
DOD docket
FAC 2005-38
Abstract
The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) are issuing a final rule amending the Federal Acquisition Regulation (FAR) to permit the contractor to measure accrued PRB costs using either the criteria in Internal Revenue Code (IRC) 419 or the criteria in Financial Accounting Standard (FAS) 106.