80 FR 53439 - Federal Acquisition Regulation; Technical Amendments
DEPARTMENT OF DEFENSE
GENERAL SERVICES ADMINISTRATION
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION Federal Register Volume 80, Issue 171 (September 3, 2015)
GENERAL SERVICES ADMINISTRATION
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
Federal Register Volume 80, Issue 171 (September 3, 2015)
| Page Range | 53439-53440 | |
| FR Document | 2015-21748 |
[Federal Register Volume 80, Number 171 (Thursday, September 3, 2015)] [Rules and Regulations] [Pages 53439-53440] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-21748] [[Page 53439]] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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 [[Page 53440]] 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] BILLING CODE 6820-EP-P
![Federal Register / Vol. 80, No. 171 / Thursday, September 3, 2015 / Rules and Regulations 53439
DEPARTMENT OF DEFENSE PART 31—CONTRACT COST applicable Internal Revenue Code.
PRINCIPLES AND PROCEDURES Allowable PRB costs based on such
GENERAL SERVICES contributions shall—
ADMINISTRATION ■ 3. Amend section 31.205–6 by (i) Be measured using reasonable
revising paragraph (o)(2)(iii)(A) to read actuarial assumptions, which shall
NATIONAL AERONAUTICS AND as follows: include a health care inflation
SPACE ADMINISTRATION assumption unless prohibited by the
31.205–6 Compensation for personal
services. Internal Revenue Code provisions
48 CFR Parts 4, 31, 35, and 52 governing welfare benefit funds;
* * * * *
(ii) Be assigned to accounting periods
[FAC 2005–84; Item II; Docket No. 2015– (o) * * *
(2) * * * on the basis of the average working lives
0052; Sequence No. 3] of active employees covered by the PRB
(iii) * * *
(A) Be measured and assigned in plan or a 15 year period, whichever
Federal Acquisition Regulation;
accordance with one of the following period is longer. However, if the plan is
Technical Amendments
two methods described under comprised of inactive participants only,
AGENCY: Department of Defense (DoD), paragraphs (o)(2)(iii)(A)(1) or the cost shall be spread over the average
General Services Administration (GSA), (o)(2)(iii)(A)(2) of this subsection: future life expectancy of the
and National Aeronautics and Space (1) Generally accepted accounting participants; and
Administration (NASA). principles. However, transitions from (iii) Exclude Federal income taxes,
ACTION: Final rule. the pay-as-you-go method to the accrual whether incurred by the fund or the
accounting method must be handled contractor (including any increase in
SUMMARY: This document makes according to paragraphs PRB costs associated with such taxes),
amendments to the Federal Acquisition (o)(2)(iii)(A)(1)(i) through (iii) of this unless the fund holding the plan assets
Regulation (FAR) in order to make subsection. is tax-exempt under the provisions of 26
editorial changes. (i) In the year of transition from the U.S.C 501(c).
DATES: Effective: September 3, 2015. pay-as-you-go method to accrual * * * * *
FOR FURTHER INFORMATION CONTACT: The accounting for purposes of Government
Regulatory Secretariat Division (MVCB), contract cost accounting, the transition PART 35—RESEARCH AND
1800 F Street NW., 2nd Floor, obligation shall be the excess of the DEVELOPMENT CONTRACTING
Washington, DC 20405, 202–501–4755, accumulated PRB obligation over the
■ 4. The authority citation for 48 CFR
for information pertaining to status or fair value of plan assets determined in
part 35 is revised to read as follow:
publication schedules. Please cite FAC accordance with subparagraph
2005–84, Technical Amendments. (o)(2)(iii)(E) of this section; the fair Authority: 40 U.S.C. 121(c); 10 U.S.C.
value must be reduced by the chapter 137; and 51 U.S.C. 20113.
SUPPLEMENTARY INFORMATION:
In order to update certain elements in prepayment credit as determined in
accordance with subparagraph 35.017–7 [Amended]
48 CFR parts 4, 31, 35, and 52 this
document makes editorial changes to (o)(2)(iii)(F) of this subsection. ■ 5. Amend section 35.017–7 by
the FAR. The change to part 31 adds (ii) PRB cost attributable to the removing ‘‘the Secretary of
text erroneously deleted during the transition obligation assigned to the Transportation’’ and adding ‘‘the
production of FAR Case 2011–019, current year that is in excess of the Secretary of Homeland Security’’ in its
published at 78 FR 37697 (June 21, amount assignable to accounting place.
2013). periods on the basis of a straight line
amortization of the transition obligation PART 52—SOLICITATION PROVISIONS
List of Subject in 48 CFR Parts 4, 31, 35, over the average remaining working AND CONTRACT CLAUSES
and 52 lives of active employees covered by the
PRB plan or a 20-year period, whichever ■ 6. The authority citation for 48 CFR
Government procurement.
period is longer, is unallowable. part 52 continues to read as follow:
Dated: August 26, 2015. However, if the plan is comprised of Authority: 40 U.S.C. 121(c); 10 U.S.C.
William Clark, inactive participants only, the PRB cost chapter 137; and 51 U.S.C. 20113.
Director, Office of Government-wide attributable to the transition obligation ■ 7. Amend section 52.213–4 by
Acquisition Policy, Office of Acquisition assigned to the current year that is in
Policy, Office of Government-wide Policy.
revising the date of the clause and
excess of the amount assignable to paragraph (b)(1)(ix) to read as follows:
Therefore, DoD, GSA, and NASA accounting periods on a straight line
amend 48 CFR parts 4, 31, 35, and 52 amortization of the transition obligation 52.213–4 Terms and Conditions—
as set forth below: over the average future life expectancy Simplified Acquisitions (Other Than
■ 1. The authority citation for 48 CFR of the participants is unallowable. Commercial Items).
parts 4 and 31 continues to read as (iii) For a plan that transitioned from * * * * *
follow: pay-as-you-go to accrual accounting for
Government contract cost accounting Terms and Conditions—Simplified
Authority: 40 U.S.C. 121(c); 10 U.S.C. Acquisitions (Other Than Commercial Items)
chapter 137; and 51 U.S.C. 20113. prior to July 22, 2013, the unallowable
(SEP 2015)
amount of PRB cost attributable to the
PART 4—ADMINISTRATIVE MATTERS transition obligation amortization shall * * * * *
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(b) * * *
continue to be based on the cost
4.605 [Amended] (1) * * *
principle in effect at the time of the (ix) 52.222–55, Minimum Wages Under
■ 2. Amend section 4.605 by removing transition until the original transition Executive Order 13658 (DEC 2014)
from paragraph (e) ‘‘by October 1, 2015’’ obligation schedule is fully amortized. (Executive Order 13658) (Applies when
and adding ‘‘by March 31, 2016’’ in its (2) Contributions to a welfare benefit 52.222–6 or 52.222–41 are in the contract and
place. fund determined in accordance with performance in whole or in part is in the
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![53440 Federal Register / Vol. 80, No. 171 / Thursday, September 3, 2015 / Rules and Regulations
United States (the 50 States and the District DEPARTMENT OF DEFENSE accordance with section 212 of the
of Columbia)). Small Business Regulatory Enforcement
GENERAL SERVICES Fairness Act of 1996. It consists of a
* * * * * ADMINISTRATION summary of the rules appearing in
■ 8. Amend section 52.219–1 by Federal Acquisition Circular (FAC)
revising the date of Alternate I, NATIONAL AERONAUTICS AND 2005–84, which amends the Federal
introductory text and the first sentence SPACE ADMINISTRATION Acquisition Regulation (FAR). An
of paragraph (c)(9) to read as follows: asterisk (*) next to a rule indicates that
48 CFR Chapter 1 a regulatory flexibility analysis has been
52.219–1 Small Business Program prepared. Interested parties may obtain
Representations. [Docket No. FAR 2015–0051, Sequence No.
4] further information regarding these
* * * * * rules by referring to FAC 2005–84,
Alternate I (SEP 2015). As prescribed in Federal Acquisition Regulation; which precedes this document. These
19.309(a)(2), add the following paragraph Federal Acquisition Circular 2005–84; documents are also available via the
(c)(9) to the basic provision: Small Entity Compliance Guide Internet at http://www.regulations.gov.
(9) [Complete if offeror represented itself as
disadvantaged in paragraph (c)(2) of this AGENCY: Department of Defense (DoD), DATES: September 3, 2015.
provision. * * * General Services Administration (GSA),
and National Aeronautics and Space FOR FURTHER INFORMATION CONTACT: For
* * * * * Administration (NASA). clarification of content, contact the
[FR Doc. 2015–21748 Filed 9–2–15; 8:45 am] ACTION: Small Entity Compliance Guide.
analyst whose name appears in the table
BILLING CODE 6820–EP–P
below. Please cite FAC 2005–84 and the
SUMMARY: This document is issued FAR case number. For information
under the joint authority of DOD, GSA, pertaining to status or publication
and NASA. This Small Entity schedules, contact the Regulatory
Compliance Guide has been prepared in Secretariat at 202–501–4755.
RULES LISTED IN FAC 2005–84
Item Subject FAR Case Analyst
* I ............................................... EPEAT Items ............................................................................. 2013–016 Gray.
II ................................................ Technical Amendments.
SUPPLEMENTARY INFORMATION: Tool (EPEAT®)-registry requirements at Item II—Technical Amendments
Summaries for each FAR rule follow. FAR subpart 23.7. The FAR requirement
Editorial changes are made at FAR
For the actual revisions and/or to procure EPEAT®-registered products
4.605(e), 31.205–6(o)(2)(iii)(A), 35.017–7
amendments made by these rules, refer was revised to incorporate the revised
Introductory text, 52.213–4(b)(1)(ix) and
to the specific item numbers and standard applicable to personal
52.219–1 Alternate I (c)(9).
subjects set forth in the documents computer products and to add the
following these item summaries. FAC standards for imaging equipment and Dated: August 26, 2015.
2005–84 amends the FAR as follows: televisions. The final rule also amends William Clark,
the procedures relating to the Director, Office of Government-wide
Item I—EPEAT Items (FAR Case 2013– Acquisition Policy, Office of Acquisition
exceptions to the requirement to
016) Policy, Office of Government-wide Policy.
procure EPEAT®-registered products.
This rule finalizes an interim rule that There is no significant economic impact [FR Doc. 2015–21752 Filed 9–2–15; 8:45 am]
implemented changes in the Electronic on small businesses. BILLING CODE 6820–EP–P
Product Environmental Assessment
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Document Created: 2015-12-15 09:56:54
Document Modified: 2015-12-15 09:56:54
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Final rule. | |
| Dates | Effective: September 3, 2015. | |
| 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. | |
| FR Citation | 80 FR 53439 | |
| CFR Citation | 48
CFR
31 48 CFR 35 48 CFR 4 48 CFR 52 |
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