48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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4 sections with “asset reversions”

  • FAR 52.215-15 Pension adjustments and asset reversions.
    As prescribed in 15.408(g), insert the following clause: Pension Adjustments and Asset Reversions (OCT 2010) (a) The Contractor shall promptly notify the Contracting Officer in writing when it determines that it will terminate a defined-b…
  • FAR 31.205-6 Compensation for personal services.
    …nstruments (see paragraph (d)(2) of this subsection regarding valuation); or (iii) Other assets, products, or services. (2) When compensation is paid with securities of the contractor or of an affiliate, the following additional restricti…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … price competition or when prescribed by agency regulations. (g) Pension Adjustments and Asset Reversions. The contracting officer shall insert the clause at 52.215-15, Pension Adjustments and Asset Reversions, in solicitations and contrac…
  • FAR 31.201-5 Credits.
    …ules governing refund or credit to the Government associated with pension adjustments and asset reversions.

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.