49900 Federal Register / Vol. 62, No. 184 / Tuesday, September 23, 1997 / Proposed Rules

DEPARTMENT OF DEFENSE

GENERAL SERVICES

ADMINISTRATION

NATIONAL AERONAUTICS AND

SPACE ADMINISTRATION

48 CFR Parts 15, 31, and 52

[FAR Case 89–012]

RIN 9000–AC90

Federal Acquisition Regulation; PayAs-You-Go Pension Costs

AGENCIES: Department of Defense (DOD),

General Services Administration (GSA),

and National Aeronautics and Space

Administration (NASA).

ACTION: Proposed rule.

SUMMARY: The Civilian Agency

Acquisition Council and the Defense

Acquisition Regulations Council are

proposing to amend the Federal

Acquisition Regulation (FAR) to provide

consistency with the cost accounting

standards for composition and

measurement of pension cost and

adjustment and allocation of pension

cost. This regulatory action was not

subject to Office of Management and

Budget review under Executive Order

12866, dated September 30, 1993. This

is not a major rule under 5 U.S.C. 804.

DATES: Comments should be submitted

on or before November 24, 1997 to be

considered in the formulation of a final

rule.

ADDRESSES: Interested parties should

submit written comments to: General

Services Administration, FAR

Secretariat (MVRS), 1800 F Street, NW,

Room 4035, Washington, DC 20405.

E-mail comments submitted over

Internet should be addressed to:

farcase.89–012@gsa.gov.

Please cite FAR case 89–012 in all

correspondence related to this case.

FOR FURTHER INFORMATION CONTACT: The

FAR Secretariat, Room 4035, GS

Building, Washington, DC 20405 (202)

501–4755 for information pertaining to

status or publication schedules. For

clarification of content, contact Mr.

Jeremy Olson, Procurement Analyst, at

(202) 501–3221. Please cite FAR case

89–012.

SUPPLEMENTARY INFORMATION:

A. Background

This rule proposes to amend FAR

31.001, Definitions; FAR 31.205–6,

Compensation for personal services; and

FAR 52.215–27, Termination of Defined

Benefit Pension Plans, to provide

consistency with 48 CFR 9904.412, Cost

Accounting Standard for composition

and measurement of pension cost (CAS

412), and 48 CFR 9904.413, Adjustment

and allocation of pension cost (CAS

413). The interim rule, which was

published in the Federal Register at 54

FR 13022, March 29, 1989 was

necessary because the United States

Court of Appeals had ruled that FAR

31.205–6(j)(5) was inconsistent with

CAS 412, and that the controlling

regulation was CAS 412.

Since the 1989 interim FAR rule was

published, the Office of Federal

Procurement Policy, Cost Accounting

Standards Board, made substantial

changes to CAS 412 and 413 relating to

accounting for pension costs under

negotiated Government contracts. These

changes were published in the Federal

Register as a proposed rule with request

for comment at 58 FR 58999, November

5, 1993. Public comments were received

and considered in the development of

the final CAS rule published in the

Federal Register at 60 FR 16534, March

30, 1995. The changes in the final CAS

rule addressed pension cost recognition

for qualified pension plans subject to

the tax-deductibility limits of the

Federal Tax Code, problems associated

with pension plans that are not

qualified plans under the Federal Tax

Code, and problems associated with

overfunded pension plans.

This proposed rule would: (1) Revise

the definitions at FAR 31.001 to

conform with the CAS Board’s

definitions; (2) delete references to

‘‘unfunded pension plans’’ since CAS

412 and CAS 413 no longer refer to

unfunded pension plans; (3) add new

language to FAR 31.205–6(j) to address

transfer of assets to another account

within the same fund, to address the

allowability of costs for nonqualified

pension plans using the pay-as-you-go

cost method, and to address both CAS

requirements and all other situations

not covered by CAS; (4) add new

language at FAR 31.205–6(j)(6), which

was previously reserved, to refer to CAS

412 and CAS 413 for treatment of

pension plans using the pay-as-you-go

cost method; (5) provide other editorial

changes to make FAR 31.001 and

31.205–6 consistent with the language

of CAS 412 and CAS 413; and (6) revise

the clause at FAR 52.215–27,

Termination of Defined Benefit Pension

Plans, to conform the clause with the

proposed FAR Part 31 changes.

Eighteen comments were received in

response to the interim FAR rule. All

comments were considered in the

development of this proposed rule.

B. Regulatory Flexibility Act

This proposed rule is not expected to

have a significant economic impact on

a substantial number of small entities

within the meaning of the Regulatory

Flexibility Act, 5 U.S.C. 601, et seq.,

because most contracts awarded to

small entities use simplified acquisition

procedures or are awarded on a

competitive, fixed-price basis, and do

not require application of the cost

principle contained in this rule. An

Initial Regulatory Flexibility Analysis

has, therefore, not been performed.

Comments from small entities

concerning the affected FAR subpart

will be considered in accordance with 5

U.S.C. 610 of the Act. Such comments

must be submitted separately and

should cite 5 U.S.C. 601, et seq. (FAR

case 89–012), in correspondence.

C. Paperwork Reduction Act

The Paperwork Reduction Act does

not apply because the proposed changes

to the FAR do not impose recordkeeping

or information collection requirements,

or collections of information from

offerors, contractors, or members of the

public which require the approval of the

Office of Management and Budget under

44 U.S.C. 3501, et seq.

List of Subjects in 48 CFR Parts 15, 31

and 52

Government procurement.

Dated: September 17, 1997.

Edward C. Loeb,

Director, Federal Acquisition Policy Division.

Therefore, it is proposed that 48 CFR

Parts 15, 31 and 52 be amended as set

forth below:

1. The authority citation for 48 CFR

Parts 15, 31 and 52 continues to read as

follows:

Authority: 40 U.S.C. 486(c); 10 U.S.C.

chapter 137; and 42 U.S.C. 2473(c).

PART 15—CONTRACTING BY

NEGOTIATION

15.804–8 [Amended]

1a. Section 15.804–8 is amended in

paragraph (e) by revising ‘‘Termination

of Defined Benefit Pension Plans’’ to

read ‘‘Pension Adjustments and Asset

Reversions’’.

PART 31—CONTRACT COST

PRINCIPLES AND PROCEDURES

2. Section 31.001 is amended by

removing the definitions ‘‘Actuarial

liability’’ and ‘‘Unfunded pension

plan’’; by adding, in alphabetical order,

the definitions ‘‘Actuarial accrued

liability’’, ‘‘Nonqualified pension plan’’,

and ‘‘Qualified pension plan’’; by
Federal Register / Vol. 62, No. 184 / Tuesday, September 23, 1997 / Proposed Rules 49901

revising the definitions of ‘‘Accrued

benefit cost method’’, ‘‘Actuarial

assumption’’, ‘‘Actuarial cost method’’,

‘‘Actuarial valuation’’, ‘‘Funded pension

cost’’, ‘‘Normal cost’’, ‘‘Pension plan’’,

‘‘Projected benefit cost method’’, and

revising the definition heading

‘‘Termination gain or loss’’ to read

‘‘Temination of employment gain or

loss’’ as follows:

31.001 Definitions.

Accrued benefit cost method means

an actuarial cost method under which

units of benefits are assigned to each

cost accounting period and are valued

as they accrue; i.e., based on the services

performed by each employee in the

period involved. The measure of normal

cost under this method for each cost

accounting period is the present value

of the units of benefit deemed to be

credited to employees for service in that

period. The measure of the actuarial

accrued liability at a plan’s inception

date is the present value of the units of

benefit credited to employees for service

prior to that date. (This method is also

known as the Unit Credit cost method

without salary projection.

* * * * *

Actuarial accrued liability means

pension cost attributable, under the

actuarial cost method in use, to years

prior to the current period considered

by a particular actuarial valuation. As of

such date, the actuarial accrued liability

represents the excess of the present

value of future benefits and

administrative expenses over the

present value of future normal costs for

all plan participants and beneficiaries.

The excess of the actuarial accrued

liability over the actuarial value of the

assets of a pension plan is the unfunded

actuarial liability. The excess of the

actuarial value of the assets of a pension

plan over the actuarial accrued liability

is an actuarial surplus and is treated as

a negative unfunded actuarial liability.

Actuarial assumption means an

estimate of future conditions affecting

pension cost; e.g., mortality rate,

employee turnover, compensation

levels, earnings on pension plan assets,

and changes in values of pension plan

assets.

Actuarial cost method means a

technique which uses actuarial

assumptions to measure the present

value of future pension benefits and

pension plan administrative expenses,

and which assigns the cost of such

benefits and expenses to cost accounting

periods. The actuarial cost method

includes the asset valuation method

used to determine the actuarial value of

the assets of a pension plan.

* * * * *

Actuarial valuation means the

determination, as of a specified date, of

the normal cost, actuarial accrued

liability, actuarial value of the assets of

a pension liability, actuarial value of the

assets of a pension plan, and other

relevant values for the pension plan.

* * * * *

Funded pension cost means the

portion of pension cost for a current or

prior cost accounting period that has

been paid to a funding agency.

* * * * *

Nonqualified pension plan means any

pension plan other than a qualified

pension plan as defined in this part.

Normal cost means the annual cost

attributable, under the actuarial cost

method in use, to current and future

years as of a particular valuation date

excluding any payment in respect of an

unfunded actuarial liability.

* * * * *

Pension plan means a deferred

compensation plan established and

maintained by one or more employers 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 permanent

and total disability and death payments,

and survivorship payments to

beneficiaries of deceased employees

may be an integral part of a pension

plan.

* * * * *

Projected benefit cost method means

either

(1) Any of the several actuarial cost

methods which distribute the estimated

total cost of all of the employees’

prospective benefits over a period of

years, usually their working careers, or

(2) A modification of the accrued

benefit cost method that considers

projected compensation levels.

* * * * *

Qualified pension plan means a

pension plan comprising a definite

written program communicated to and

for the exclusive benefit of employees

which meets the criteria deemed

essential by the Internal Revenue

Service as set forth in the Internal

Revenue Code for preferential tax

treatment regarding contributions,

investments, and distributions. Any

other plan is a nonqualified pension

plan.

* * * * *

3. Section 31.205–6 is amended by

revising paragraphs (j)1) through (j)(6) to

read as follows:

31.205–6 Compensation for personal

services.

* * * * *

(j) Pension costs. (1) A pension plan

is a deferred compensation plan as

defined in 31.001. Additional benefits

such as permanent and total disability

and death payments and survivorship

payments to beneficiaries of deceased

employees may be treated as pension

costs, provided the benefits are an

integral part of the pension plan and

meet all the criteria pertaining to

pension costs.

(2) Pension plans are normally

segregated into two types of plans:

defined-benefit or defined-contribution

pension plans. The cost of all definedbenefit pension plans shall be

measured, allocated, and accounted for

in compliance with the provisions of 48

CFR 9904.412, Cost accounting standard

for composition and measurement of

pension cost, and 48 CFR 9904.413,

Adjustment and allocation of pension

cost. The costs of all definedcontribution pension plans shall be

measured, allocated and accounted for

in accordance with the provisions of 48

CFR 9904.412. Pension costs are

allowable subject to the referenced

standards and the cost limitations and

exclusions set forth in paragraph (j)(2)(i)

and in paragraphs (j)(3) through (8) of

this subsection.

(i) Except for nonqualified pension

plans using the pay-as-you-go cost

method to be allowable in the current

year, pension costs must be funded by

the time set for filing of the Federal

income tax return or any extension

thereof. Pension costs assigned to the

current year, but not funded by the tax

return time, shall not be allowable in

any subsequent year. For nonqualified

pension plans using the pay-as-you-go

cost method, to be allowable in the

current year, pension costs must be

allocable in accordance with 48 CFR

9904.412–50(d)(3).

(ii) Pension payments must be

reasonable in amount and be paid

pursuant to (A) an agreement entered

into in good faith between the

contractor and employees before the

work or services are performed and (B)

the terms and conditions of the

established plan. The cost of changes in

pension plans which are discriminatory

to the Government or are not intended

to be applied consistently for all

employees under similar circumstances

in the future are not allowable.

(iii) Except as provided for early

retirement benefits in paragraph (j)(7) of

this subsection, one-time-only pension

supplements not available to all

participants of the basic plan are not

allowable as pension costs unless the
49902 Federal Register / Vol. 62, No. 184 / Tuesday, September 23, 1997 / Proposed Rules

supplemental benefits represent a

separate pension plan and the benefits

are payable for life at the option of the

employee.

(iv) Increases in payments to

previously retired plan participants

covering cost-of-living adjustments are

allowable if paid in accordance with a

policy or practice consistently followed.

(3) Defined-benefit pension plans.

This paragraph covers pension plans in

which the benefits to be paid or the

basis for determining such benefits are

established in advance and the

contributions are intended to provide

the stated benefits. The cost limitations

and exclusions pertaining to definedbenefit plans are as follows:

(i)(A) Except for nonqualified pension

plans, pension costs (see 48 CFR

9904.412–40(a)(1)) assigned to the

current accounting period but not

funded during it, shall not be allowable

in subsequent years (except that a

payment made to a fund by the time set

for filing the Federal income tax return

or any extension thereof is considered to

have been made during such taxable

year).

(B) For nonqualified pension plans,

except those using the pay-as-you-go

cost method, allowable costs are limited

to the amount allocable in accordance

with 48 CFR 9904.412–50(d)(2).

(C) For nonqualified pension plans

using the pay-as-you-go cost method,

allowable costs are limited to the

amounts allocable in accordance with

48 CFR 9904.412–50(d)(3).

(ii) Any amount funded before the

time it becomes assignable is not

allowable and shall be accounted for as

set forth at 48 CFR 9904.412–50(a)(4),

and shall be allowable in the future

period to which it is assigned, to the

extent it is allocable, reasonable, and

not otherwise unallowable.

(iii) Increased pension costs caused by

delay in funding beyond 30 days after

each quarter of the year to which they

are assignable are unallowable. If a

composite rate is used for allocating

pension costs between the segments of

a company and if, because of differences

in the timing of the funding by the

segments, an inequity exists, allowable

pension costs for each segment will be

limited to that particular segments

calculation of pension costs as provided

for in 48 CFR 9904.413–50(c).

Determination of unallowable costs

shall be made in accordance with the

actuarial cost method used in

calculating pension costs.

(iv) Allowability of the cost of

indemnifying the Pension Benefit

Guaranty Corporation (PBGC) under

Section 4062 or 4064 of the Employee’s

Retirement Income Security Act of 1974

(ERISA) arising from terminating an

employee deferred compensation plan

will be considered on a case-by-case

basis; provided that if insurance was

required by the PBGC under ERISA

Section 4023, it was so obtained and the

indemnification payment is not

recoverable under the insurance.

Consideration under the foregoing

circumstances will be primarily for the

purpose of appraising the extent to

which the indemnification payment is

allocable to Government work. If a

beneficial or other equitable

relationship exists, the Government will

participate, despite the requirements of

31.205–19 (a)(3) and (b), in the

indemnification payment to the extent

of its fair share.

(v) Increased pension costs resulting

from the withdrawal of assets from a

pension fund and transfer to another

employee benefit plan fund, or transfer

of assets to another account within the

same fund, are unallowable except to

the extent authorized by an advance

agreement. The advance agreement

shall:

(A) State the amount of the

Government’s equitable share in the

gross amount withdrawn or transferred;

and

(B) Provide that the Government

receive a credit equal to the amount of

the Government’s equitable share of the

gross withdrawal or transfer.

(4) Pension adjustments and asset

reversions. (i) For segment closings,

pension plan terminations, or

curtailment of benefits, whether or not

the contract or subcontract is subject to

Cost Accounting Standards (CAS), the

adjustment amounts shall be the

amounts measured, assigned, and

allocated in accordance with 48 CFR

9904.413–50(c)(12). Notwithstanding

the language in 48 CFR 9904.413–

50(c)(12)(vi), which limits the

numerator of the adjustment to CAScovered contracts, for the purposes of

the calculations under this paragraph,

all contracts and subcontracts that are

subject to subpart 31.2 or for which cost

or pricing data were submitted shall be

treated as if they were subject to 48 CFR

9904.413 and shall be included in the

numerator of the adjustment.

(ii) For all other situations when

assets revert to the contractor, or such

assets are constructively received by it

for any reason, the contractor shall, at

the Governments option, make a refund

or give a credit to the Government for

its equitable share of the gross amount

withdrawn. The Governments equitable

share shall reflect the Governments

participation in pension costs through

those contracts for which cost or pricing

data were submitted or which are

subject to subpart 31.2. Excise taxes on

pension plan asset reversions or

withdrawals are unallowable under this

paragraph (j)(4)(ii) in accordance with

31.205–41(b)(6).

(5) Defined-contribution pension

plans. This paragraph covers those

pension plans in which the

contributions are established in advance

and the level of benefits is determined

by the contributions made. It also covers

profit sharing, savings plans, and other

such plans provided the plans fall

within the definition of a pension plan

in paragraph (j)(1) of this subsection.

(i) Allowable pension cost is limited

to the net contribution required to be

made for a cost accounting period after

taking into account dividends and other

credits, where applicable. However, any

portion of pension cost computed for a

cost accounting period that exceeds the

amount required to be funded pursuant

to a waiver granted under the provisions

of ERISA will be allowable in those

future accounting periods in which the

funding of such excess amounts occurs

(see 48 CFR 9904.412–50(c)(5)).

(ii) Any amount funded before the

time it becomes assignable is not

allowable and shall be accounted for as

set forth at 48 CFR 9904.412–50(a)(4),

and shall be allowable in the future

period to which it is assigned, to the

extent it is allocable, reasonable, and

not otherwise unallowable.

(iii) The provisions of paragraph

(j)(3)(iv) of this subsection apply to

defined-contribution plans.

(6) Pension plans using the pay-asyou-go cost method. The cost of pension

plans using the pay-as-you-go cost

method shall be measured, allocated,

and accounted for in accordance with

48 CFR 9904.412 and 9904.413. Pension

costs for a pension plan using the payas-you-go cost method shall be

allowable to the extent they are

allocable, reasonable, and not otherwise

unallowable.

* * * * *

PART 52—SOLICITATION PROVISIONS

AND CONTRACT CLAUSES

4. Section 52.215–27 is revised to read

as follows:

52.215–27 Pension Adjustments and Asset

Reversions.

As prescribed in 15.804–8(e), insert

the following clause:

Pension Adjustments and Asset Reversions

(Date)

(a) The Contractor shall promptly notify

the Contracting Officer in writing when it

determines that it will terminate a definedbenefit pension plan or otherwise recapture

such pension fund assets.
Federal Register / Vol. 62, No. 184 / Tuesday, September 23, 1997 / Proposed Rules 49903

(b) For segment closings, pension plan

terminations, or curtailment of benefits,

whether or not this contract or the applicable

subcontract is subject to Cost Accounting

Standards (CAS), the adjustment amounts

shall be the amounts measured, assigned, and

allocated in accordance with 48 CFR

9904.413–50(c)(12). Notwithstanding the

language in 48 CFR 9904.413–50(c)(12)(vi),

which limits the numerator of the adjustment

to CAS-covered contracts, for the purposes of

the calculations under this paragraph, all

contracts and subcontracts that are subject to

Subpart 31.2 or for which cost or pricing data

were submitted shall be treated as if they

were subject to 48 CFR 9904.413 and shall be

included in the numerator of the adjustment.

(c) For all other situations when assets

revert to the Contractor, or such assets are

constructively received by it for any reason,

the Contractor shall, at the Government’s

option, make a refund or give a credit to the

Government for its equitable share of the

gross amount withdrawn. The Government’s

equitable share shall reflect the Government’s

participation in pension costs through those

contracts for which cost or pricing data were

submitted or which are subject to Subpart

31.2 of the Federal Acquisition Regulation

(FAR).

(d) The Contractor shall include the

substance of this clause in all subcontracts

under this contract which meet the

applicability requirements of FAR 15.804–

8(e).

(End of clause)

[FR Doc. 97–25244 Filed 9–22–97; 8:45 am]

BILLING CODE 6820–EP–P

DEPARTMENT OF DEFENSE

GENERAL SERVICES

ADMINISTRATION

NATIONAL AERONAUTICS AND

SPACE ADMINISTRATION

48 CFR Part 52

[FAR Case 96–023]

RIN 9000–AH69

Federal Acquisition Regulation; Clause

Flowdown-Commercial Items

AGENCIES: Department of Defense (DOD),

General Services Administration (GSA),

and National Aeronautics and Space

Administration (NASA).

ACTION: Proposed rule.

SUMMARY: The Civilian Agency

Acquisition Council and the Defense

Acquisition Regulations Council are

proposing to amend the Federal

Acquisition Regulation (FAR) to clarify

requirements for the inclusion of FAR

provisions and clauses in subcontracts

for commercial items and commercial

components. This regulatory action was

not subject to Office of Management and

Budget review under Executive Order

12866, dated September 30, 1993. This

is not a major rule under 5 U.S.C. 804.

DATES: Comments should be submitted

on or before November 24, 1997 to be

considered in the formulation of a final

rule.

ADDRESSES: Interested parties should

submit written comments to: General

Services Administration, FAR

Secretariat (MVRS), 1800 F Street, NW,

Room 4035, Washington, DC 20405.

E-mail comments submitted over

Internet should be addressed to:

farcase.96–023@gsa.gov.

Please cite FAR case 96–023 in all

correspondence related to this case.

FOR FURTHER INFORMATION CONTACT: The

FAR Secretariat, Room 4035, GS

Building, Washington, DC 20405 (202)

501–4755 for information pertaining to

status or publication schedules. For

clarification of content, contact Ms.

Linda Klein, Procurement Analyst, at

(202) 501–3775. Please cite FAR case

96–023.

SUPPLEMENTARY INFORMATION:

A. Background

This rule proposes amendments to the

clause at FAR 52.244–6, Subcontracts

for Commercial Items and Commercial

Components, to clarify that contractors

are required to include, in subcontracts

at any tier for commercial items or

commercial components, the FAR

clauses and provisions listed in the

clause at FAR 52.244–6 and such other

clauses and provisions as may be

required by addenda, to the extent they

are applicable or necessary to establish

the reasonableness of prices under FAR

Part 15.

B. Regulatory Flexibility Act

This proposed rule is not expected to

have a significant economic impact on

a substantial number of small entities

within the meaning of the Regulatory

Flexibility Act, 5 U.S.C. 601, et seq.,

because the rule only clarifies existing

requirements regarding the inclusion of

FAR provisions and clauses in

subcontracts for commercial items and

commercial components. An Initial

Regulatory Flexibility Analysis has,

therefore, not been performed.

Comments from small entities

concerning the affected FAR subpart

will be considered in accordance with 5

U.S.C. 610 of the Act. Such comments

must be submitted separately and

should cite 5 U.S.C. 601, et seq. (FAR

case 96–023), in correspondence.

C. Paperwork Reduction Act

The Paperwork Reduction Act does

not apply because the proposed changes

to the FAR do not impose recordkeeping

or information collection requirements,

or collections of information from

offerors, contractors, or members of the

public which require the approval of the

Office of Management and Budget under

44 U.S.C. 3501, et seq.

List of Subjects in 48 CFR Part 52

Government procurement.

Dated: September 18, 1997.

Edward C. Loeb,

Director, Federal Acquisition Policy Division.

Therefore, it is proposed that 48 CFR

Part 52 be amended as set forth below:

PART 52—SOLICITATION PROVISIONS

AND CONTRACT CLAUSES

1. The authority citation for 48 CFR

Part 52 continues to read as follows:

Authority: 40 U.S.C. 486(c); 10 U.S.C.

chapter 137; and 42 U.S.C. 2473(c).

2. Section 52.244–6 is amended by

revising the clause date and paragraph

(c) introductory text to read as follows:

52.244–6 Subcontracts for Commercial

items and Commercial Components.

* * * * *

Subcontracts for Commercial Items and

Commercial Components (Date)

* * * * *

(c) Notwithstanding any other clause of

this contract, the Contractor is not required

to include any provision or clause, other than

those listed below to the extent they are

applicable (and other clauses as may be

required by addenda to this paragraph to

establish the reasonableness of prices under

FAR Part 15) in a subcontract at any tier for

commercial items or commercial

components:

* * * * *

[FR Doc. 97–25242 Filed 9–22–97; 8:45 am]

BILLING CODE 6820–EP–P

DEPARTMENT OF DEFENSE

GENERAL SERVICES

ADMINISTRATION

NATIONAL AERONAUTICS AND

SPACE ADMINISTRATION

48 CFR Part 31

[FAR Case 97–010]

RIN 9000–AH71

Federal Acquisition Regulation; Taxes

Associated With Divested Segments

AGENCIES: Department of Defense (DOD),

General Services Administration (GSA),

and National Aeronautics and Space

Administration (NASA).

ACTION: Proposed rule.