{"data":{"id":"us/48-cfr-1852.237-71","jurisdiction":"us","citation":"48 CFR 1852.237-71","heading":"1852.237-71 Pension portability.","body":"As prescribed at 1837.110-70(b), insert the following clause:\nPension Portability (JAN 1997)\n(a) In order for pension costs attributable to employees assigned to this contract to be allowable costs under this contract, the plans covering such employees must:\n(1) Comply with all applicable Government laws and regulations;\n(2) Be a defined contribution plan, or a multiparty defined benefit plan operated under a collective bargaining agreement. In either case, the plan must be portable, i.e., the plan follows the employee, not the employer;\n(3) Provide for 100 percent employee vesting at the earlier of one year of continuous employee service or contract termination; and\n(4) Not be modified, terminated, or a new plan adopted without the prior written approval of the cognizant NASA Contracting Officer.\n(b) The Contractor shall include paragraph (a) of this clause in subcontracts for continuing services under a service contract if:\n(1) The prime contract requires pension portability;\n(2) The subcontracted labor dollars (excluding any burdens or profit/fee) exceed $2,500,000 and ten percent of the total prime contract labor dollars (excluding any burdens or profit/fee); and\n(3) Either of the following conditions exists:\n(i) There is a continuing need for the same or similar subcontract services for a minimum of five years (inclusive of options), and if the subcontractor changes, a high percentage of the predecessor subcontractor's employees are expected to remain with the program; or\n(ii) The employees under a predecessor subcontract were covered by a portable pension plan, a follow-on subcontract or a subcontract consolidating existing services is awarded, and the total subcontract period covered by the plan covers a minimum of five years (including both the predecessor and successor subcontracts).\n(End of clause)","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 18—NATIONAL AERONAUTICS AND SPACE ADMINISTRATION","SUBCHAPTER H—CLAUSES AND FORMS","PART 1852—SOLICITATION PROVISIONS AND CONTRACT CLAUSES","Subpart 1852.2—Texts of Provisions and Clauses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"a58d4e4a7fa67a778998ebd3c5aa55973a50eef862f2c5cfe6a728c59c7c1fc9","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1852.237-70","next":"us/48-cfr-1852.237-72"},"notice":"GroundRules: Original legal text. Not legal advice."}