# Federal Acquisition Regulation; FAR Case 2006-021, Postretirement Benefits (PRB), FAS 106
> **US Department of Defense** · Final rule. · Published 2009-12-10 · Effective 2010-01-11 · 74 FR 65608
## Document
- **Document number:** E9-28934
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 74 FR 65608
- **CFR reference:** 48 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/10/E9-28934/federal-acquisition-regulation-far-case-2006-021-postretirement-benefits-prb-fas-106)
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