whatbindsCheck your order

Clauses · FAR · Pricing and audit

FAR 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions

Does the regulation require it to flow down?

Yes

(c): 'The Contractor shall insert the substance of this clause in all subcontracts that meet the applicability requirements of FAR 15.408(j).'

Form
substance
Reaches
all tiers (the substance carries the flow-down paragraph itself)

Checked against acquisition.gov on 2026-08-04 · edition JUL 2005 · base v0.9.3 Read the text ↗

What it makes you produce

2 items for your checklist, slowest first.

  1. Something you write

    Days to weeks, and nobody outside your company has to agree to it.

    • Written notice as soon as the company determines it will terminate or reduce benefits under a postretirement benefit plan

      FAR 52.215-18(a)

  2. Nothing to send now

    It does not hold the order. It decides what money moves later — what you can claim, what can be claimed from you, and what can be held back — and none of that changes after signature.

    • The Government's equitable share of any postretirement benefit fund assets that revert or are constructively received, settled under FAR 31.205-6(o)(5) by cost reduction, amortization with interest, cash refund or another agreed method

      FAR 52.215-18(b)

When it is used

Enters the prime's contract when certified cost or pricing data or cost determinations subject to Part 31 are anticipated (15.408(j)) — same profile as 52.215-15, but for postretirement benefits other than pensions (retiree health plans, life insurance). Flows down to subcontracts with the same applicability.

Read closely

Where no postretirement plan is pre-funded there is no reversion for paragraph (b) to reach. Absent agreement on the method, the contracting officer picks it.

The 12 templates that name it, with the line
143CORPDOC 3A — FAR/DFARS Flowdown Provisions for Fixed Price Non-Commercial Items under a DoD Prime ContractLockheed Martinline 146155CORPDOC 4A — FAR/DFARS Flowdown Provisions for Cost-Reimbursement/T&M Subcontracts under a DoD Prime ContractLockheed Martinline 148233RTX Flowdown of U.S. Government Contract Clauses Under U.S. Government ContractsRTXline 1111105Raytheon TC-002 — Supplement 1: Government Contract Provisions from the FARRTXline 216166Northrop Grumman CTM-P-ST-001 — U.S. Government Firm Fixed Price Order (Not for Commercial Products and Services)Northrop Grummanline 2216166Northrop Grumman CTM-P-ST-003 — U.S. Government T&M Order (Not for Commercial Products and Services)Northrop Grummanline 2162168Northrop Grumman CTM-P-ST-004 — U.S. Government Cost Reimbursement Order (Not for Commercial Products and Services)Northrop Grummanline 2258255GD Mission Systems SCM-TMP-005 — General Provisions, Firm Fixed Price PO under U.S. Government Contract (Non-Commercial)General Dynamicsline 945243GD Mission Systems SCM-TMP-048 — T&M Purchase Orders for Non-Commercial Items in Support of a U.S. Government ContractGeneral Dynamicsline 1869240L3Harris LGL-50.F1 — General T&C and Flowdown Clauses for Other Than Commercial Products/Services under a U.S. Government ContractL3Harrisline 1445273BAE Systems Inc. USGOVA — FAR/DFARS Flow Down Provisions for Subcontracts/Purchase Orders under a U.S. Government (DoD) Prime ContractBAE Systemsline 570178AAR Component Services NY — U.S. Government Contract FAR and DFARS Clauses Incorporated by ReferenceAAR Corpline 427

Source: acquisition.gov, FAR 52.215-18 and 15.408(j) (verified 2026-08-04)

This is research, not legal advice. It states what the regulation says about this clause and cites the paragraph behind it. It does not rule on your order, and it does not rule on whether a prime's markings are correct.