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OMB RIN: 0348-AB57 Publication ID: Fall 2008 
Title: Accounting for the Cost of Employee Stock Ownership Plans 
Abstract: The Cost Accounting Standards Board is proposing to amend its standards to provide criteria for measuring and assigning the costs of employee stock ownership plans sponsored by Government contractors. 
Agency: Office of Management and Budget(OMB)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 48 CFR 99   
Legal Authority: 41 USC 422   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/22/2005  70 FR 42293   
NPRM Comment Period End  09/20/2005    
Final Action  05/01/2008  73 FR 23961   
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Raymond Wong
Cost Accounting Standards Board Director
Office of Management and Budget
Office of Federal Procurement Policy, 9th Floor, 1800 G Street NW.,
Washington, DC 20006
Phone:202 395-6805
Email: raymond_wong@omb.eop.gov