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FAR RIN: 9000-AK84 Publication ID: Spring 2009 
Title: FAR Case 2006-021, Post Retirement Benefits (PRB), FAS 106 
Abstract: The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) are proposing to amend 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. This was not a significant regulatory action and, therefore, was not subject to review under section 6 of Executive Order 12866, Regulatory Planning and Review, dated September 30, 1993. This rule is not a major rule under 5 U.S.C. 804. 
Agency: DOD/GSA/NASA (FAR)(FAR)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 48 CFR 31   
Legal Authority: 40 USC 121(c)    10 USC 137    42 USC 2473(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/15/2007  72 FR 64185   
NPRM Comment Period End  01/14/2008    
Next Action Undetermined  To Be Determined    
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Hada Flowers
Supervisor, Regulatory Secretariat
DOD/GSA/NASA (FAR)
Room 4041, 1800 F Street NW,
Washington, DC 20405
Phone:202 208-7282
Fax:202 501-4067
Email: hada.flowers@gsa.gov