|
@@ -15,7 +15,7 @@
|
|
|
15
15
|
base="i1106593"
|
|
16
16
|
outputclass="fm:ParaNumOnly"
|
|
17
17
|
class="- topic/xref ">15.408</xref>(g)</ph>, insert the following clause:</p>
|
|
18
|
-
<p outputclass="Ctr_SmCaps" class="- topic/p ">Pension Adjustments and Asset Reversions (Oct
|
|
18
|
+
<p outputclass="Ctr_SmCaps" class="- topic/p ">Pension Adjustments and Asset Reversions (Oct 2010)</p>
|
|
19
19
|
<ol id="d3184e27" class="- topic/ol ">
|
|
20
20
|
<li class="- topic/li ">
|
|
21
21
|
<p class="- topic/p " id="d3219e19">
|
|
@@ -25,7 +25,7 @@
|
|
|
25
25
|
<li class="- topic/li ">
|
|
26
26
|
<p class="- topic/p " id="d3219e24">
|
|
27
27
|
<ph props="autonumber" class="- topic/ph ">(b)</ph>
|
|
28
|
-
For segment closings, pension plan terminations, or curtailment of benefits, the amount of the adjustment shall be
|
|
28
|
+
For segment closings, pension plan terminations, or curtailment of benefits, the amount of the adjustment shall be—</p>
|
|
29
29
|
<ol id="d3184e46" class="- topic/ol ">
|
|
30
30
|
<li class="- topic/li ">
|
|
31
31
|
<p class="- topic/p " id="d3219e30">
|
|
@@ -44,17 +44,17 @@
|
|
|
44
44
|
</ph>(vi) shall be the sum of the pension plan costs allocated to all non-CAS covered contracts and subcontracts that are subject to Federal Acquisition Regulation (FAR) <xref href="Subpart_31.2.dita#FAR_Subpart_31_2"
|
|
45
45
|
base="i1084539"
|
|
46
46
|
outputclass="fm:Subpart"
|
|
47
|
-
class="- topic/xref ">subpart
|
|
47
|
+
class="- topic/xref ">subpart 31.2</xref> or for which certified cost or pricing data were submitted.</p>
|
|
48
48
|
</li>
|
|
49
49
|
</ol>
|
|
50
50
|
</li>
|
|
51
51
|
<li class="- topic/li ">
|
|
52
52
|
<p class="- topic/p " id="d3219e55">
|
|
53
53
|
<ph props="autonumber" class="- topic/ph ">(c)</ph>
|
|
54
|
-
For all other situations where assets revert to the Contractor, or such assets are constructively received by it for any reason, the Contractor shall, at the Government
|
|
54
|
+
For all other situations where assets revert to the Contractor, or such assets are constructively received by it for any reason, the Contractor shall, at the Government's option, make a refund or give a credit to the Government for its equitable share of the gross amount withdrawn. The Government's equitable share shall reflect the Government's participation in pension costs through those contracts for which certified cost or pricing data were submitted or that are subject to FAR <xref href="Subpart_31.2.dita#FAR_Subpart_31_2"
|
|
55
55
|
base="i1084539"
|
|
56
56
|
outputclass="fm:Subpart"
|
|
57
|
-
class="- topic/xref ">subpart
|
|
57
|
+
class="- topic/xref ">subpart 31.2</xref>.</p>
|
|
58
58
|
</li>
|
|
59
59
|
<li class="- topic/li ">
|
|
60
60
|
<p class="- topic/p " id="d3219e63">
|