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FAR RIN: 9000-AL54 Publication ID: Spring 2011 
Title: FAR Case 2009-026, Compensation for Personal Services  
Abstract: DoD, GSA, and NASA published a final rule amending the FAR to align the existing 31.205-6(q)(2)(i) and (ii) with the revised published Cost Accounting Standards (CAS) Board standards 412 "Cost Accounting Standard for composition and measurement of pension cost," and 415 "Accounting for the cost of deferred compensation." Formerly, the applicable CAS standard for measuring, assigning, and allocating the costs of Employee Stock Ownership Plans (ESOPs) depended on whether the ESOP met the definition of a pension plan at FAR 31.001. Costs for ESOPs meeting the definition of a pension plan at FAR 31.001 were covered by CAS 412, while the costs for ESOPs not meeting the definition of a pension plan at 31.001 were covered by CAS 415. Now, regardless of whether an ESOP meets the definitions of a pension plan at 31.001, all costs of ESOPs are covered by CAS 415. 
Agency: DOD/GSA/NASA (FAR)(FAR)  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 31   
Legal Authority: 40 USC 121(c)    10 USC ch 137    42 USC 2473(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/16/2010  75 FR 34285   
Interim Final Rule Comment Period End  08/16/2010    
Final Rule  03/16/2011  76 FR 14571   
Final Action Effective  03/16/2011    
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:
Edward Chambers
Procurement Analyst
DOD/GSA/NASA (FAR)
1800 F Street, NW.,
Washington, DC 20405
Phone:202 501-3221
Email: edward.chambers@gsa.gov