48 CFR · Federal Acquisition Regulation and Defense supplement

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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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3 sections with “defined-benefit pension plan”

  • FAR 31.205-6 Compensation for personal services.
    …e. (j) Pension costs. (1) Pension plans are normally segregated into two types of plans: defined-benefit and defined-contribution pension plans. The contractor shall measure, assign, and allocate the costs of all defined-benefit pension pl…
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …tly notify the Contracting Officer in writing when it determines that it will terminate a defined-benefit pension plan or otherwise recapture such pension fund assets. (b) For segment closings, pension plan terminations, or curtailment of …
  • FAR 31.001 Definitions.
    …to be paid within a reasonable period of time after the end of a cost accounting period. Defined-benefit pension plan means a pension plan in which the benefits to be paid, or the basis for determining such benefits, are established in adv…

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.