{"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.","action":"Proposed rule.","agencies":[{"raw_name":"DEPARTMENT OF DEFENSE","name":"Defense Department","id":103,"url":"https://www.federalregister.gov/agencies/defense-department","json_url":"https://www.federalregister.gov/api/v1/agencies/103","parent_id":null,"slug":"defense-department"},{"raw_name":"GENERAL SERVICES ADMINISTRATION","name":"General Services Administration","id":210,"url":"https://www.federalregister.gov/agencies/general-services-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/210","parent_id":null,"slug":"general-services-administration"},{"raw_name":"NATIONAL AERONAUTICS AND SPACE ADMINISTRATION","name":"National Aeronautics and Space Administration","id":301,"url":"https://www.federalregister.gov/agencies/national-aeronautics-and-space-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/301","parent_id":null,"slug":"national-aeronautics-and-space-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/11/15/07-5669.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":48}],"citation":"72 FR 64185","comment_url":null,"comments_close_on":"2008-01-14","correction_of":null,"corrections":[],"dates":"Interested parties should submit written comments to the FAR Secretariat on or before January 14, 2008 to be considered in the formulation of a final rule.","disposition_notes":null,"docket_ids":["FAR Case 2006-021","Docket 2007-0001","Sequence 10"],"dockets":[],"document_number":"07-5669","effective_on":null,"end_page":64186,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/11/15/07-5669.xml","html_url":"https://www.federalregister.gov/documents/2007/11/15/07-5669/federal-acquisition-regulation-far-case-2006-021-post-retirement-benefits-prb-fas-106","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/07-5669?publication_date=2007-11-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-11-15/07-5669/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":54,"last_updated":"2026-09-23 04:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-11-15/pdf/07-5669.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-11-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/11/15/07-5669.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T09:03:27Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":64185,"subtype":null,"title":"Federal Acquisition Regulation; FAR Case 2006-021, Post Retirement Benefits (PRB), FAS 106","toc_doc":"Post retirement benefits","toc_subject":"Federal Acquisition Regulation (FAR):","topics":["Government procurement"],"type":"Proposed Rule","volume":72}