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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6 sections with “reversion”

  • 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 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.
    As prescribed 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 th…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … 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 contracts for…
  • FAR 31.205-6 Compensation for personal services.
    …s equitable share of the gross withdrawal or transfer. (3) Pension adjustments and asset reversions. (i) For segment closings, pension plan terminations, or curtailment of benefits, the amount of the adjustment shall be— (A) For contracts…
  • FAR 31.201-5 Credits.
    …overning refund or credit to the Government associated with pension adjustments and asset reversions.
  • FAR 32.406 Letters of credit.
    …psed time between receipt of the advance and disbursement of the funds. In such cases, if reversion to normal payment methods is not feasible, the Treasury regulation provides for use of a working capital method of advance; i.e., for limiti…

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.