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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14 sections with “retirement plan”

  • FAR 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.
    …ibed in 15.408(j), insert the following clause: Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions (JUL 2005) (a) The Contractor shall promptly notify the Contracting Officer in writing when the Contrac…
  • DFARS 252.219-7003 Small Business Subcontracting Plan (DoD Contracts).
    …verely disabled individuals; and (3) Provides, for its employees, health insurance and a retirement plan comparable to those provided for employees by business entities of similar size in its industrial sector or geographic region. Summar…
  • FAR 31.205-6 Compensation for personal services.
    …ractors to workers whose employment is being involuntarily terminated. Payments for early retirement incentive plans are covered in paragraph (j)(6) of this subsection. (2) Severance pay is allowable only to the extent that, in each case, …
  • FAR 22.901 Policy.
    …ons because of their age except upon the basis of a bona fide occupational qualification, retirement plan, or statutory requirement. (b) Contractors and subcontractors, or persons acting on their behalf, shall not specify in solicitations …
  • FAR 31.001 Definitions.
    …rs to provide systematically for the payment of benefits to plan participants after their retirements, provided that the benefits are paid for life or are payable for life at the option of the employees. Additional benefits such as permanen…
  • DFARS 226.7201 Definitions.
    …verely disabled individuals; and (3) Provides, for its employees, health insurance and a retirement plan comparable to those provided for employees by business entities of similar size in its industrial sector or geographic region. Severe…
  • DFARS 252.226-7002 Representation for Demonstration Project for Contractors Employing Persons with Disabilities.
    …verely disabled individuals; and (3) Provides, for its employees, health insurance and a retirement plan comparable to those provided for employees by business entities of similar size in its industrial sector or geographic region. Severe…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …l Cost of Money, in the resulting contract. (j) Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. The contracting officer shall insert the clause at 52.215-18, Reversion or Adjustment of Plans for Post…
  • FAR 2.101 Definitions.
    …perations as distinguished from physical life; it is evidenced by the actual or estimated retirement and replacement practice of the contractor. Descriptive literature means information provided by an offeror, such as cuts, illustrations, …
  • FAR 22.401 Definitions.
    …Construction Wage Rate Requirements statute include medical or hospital care, pensions on retirement or death, compensation for injuries or illness resulting from occupational activity, or insurance to provide any of the foregoing; unemploy…
  • FAR 31.205-19 Insurance and indemnification.
    …ursuant to section 4007 (29 U.S.C. 1307) or section 4023 (29 U.S.C. 1323) of the Employee Retirement Income Security Act of 1974 are unallowable.
  • FAR 52.216-7 Allowable Cost and Payment.
    …ntil actually paid unless— (i) The Contractor's practice is to make contributions to the retirement fund quarterly or more frequently; and (ii) The contribution does not remain unpaid 30 days after the end of the applicable quarter or sho…
  • FAR 52.232-16 Progress Payments.
    …ntil actually paid unless— (i) The Contractor's practice is to make contributions to the retirement fund quarterly or more frequently; and (ii) The contribution does not remain unpaid 30 days after the end of the applicable quarter or sho…
  • DFARS 231.205-70 External restructuring costs.
    …s that may be allowed include, but are not limited to, severance pay for employees, early retirement incentive payments for employees, employee retraining costs, relocation expense for retained employees, and relocation and rearrangement of…

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.