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EROIGSA-15.0007 <br />(3) Earnings for services under non -equity incentive plans. This does not include group <br />life, health, hospitalization or medical reimbursement plans that do not discriminate in <br />favor of executives, and are available generally to all salaried employees. <br />(4) Change in pension value, This is the change in present value of defined benefit and <br />actuarial pension plans. <br />(5) Above -market earnings on deferred compensation which is not tax-quali W, <br />(6) Other compensation, if the aggregate value of all such other compensation (e.g., <br />severance, termination payments, value of life insurance paid on behalf of the <br />employee, perquisites or property) for the executive exceeds $1.0,000. <br />(b) Section 2(d)(2) of the Federal Funding Accountability and Transparency Act of 2006 (Pub. L. <br />109.282), as amended by section 6202 of the Government Funding Transparency Act of <br />2008 (Pub, L. 110-252), requires the Contractor to report information on subcontract awards. <br />The law requires all reported information be made public, therefore, the Contractor is <br />responsible for notifying its subcontractors that the required information will be made public. <br />(c) Nothing in this article requires the disclosure of classified information <br />(d) <br />(1) Executive compenstaion of the prime contractor. As a part of its annual registration <br />requirement in the Central Contractor Registration (CCR) database, the Contractor shall <br />report the names and total compensation of each of the five most highly compensated <br />executives for its preceding completed fiscal year, if- <br />0 <br />f <br />(i) In the Contractor's preceding fiscal year, the Contractor received— <br />(A) 80 percent or more of its annual gross revenues from Fedoral contracts (and <br />subcontracts), loans, grants (and sutbgrants), cooperative agreements, and other <br />forms of Federal financial assistance; and <br />(B) $25,000,000 er more in annual gross revenues from Federal contracts (arid <br />subcontracts), loans, grants (and, subgrants), cooperative agreements, and other <br />forms of Federal financial assistance; and <br />(ii) The public does not have access to information about the compensation of the <br />executives through periodic reports filed under section 13(a) or 15(d) of the Securities <br />Exchange Act of 1934(l5 lI�S C 78m a, 7Bo(dll or section 6104 of the Internal <br />Revenue Code of 1986. (To determine if the public has access to the compensation <br />information, ,see the U.S. Security and Exchange Commission total compensation <br />filings at httP-//www.sec,gOv/answtL3/0xecomG�.htrn.) <br />(2)1^trst-teir subcontract information. Unless otherwise directed by the contracting officer, <br />or as provided in paragraph (h) of this clause, by the end of the month following the <br />month of award of a first-tier subcontract with a value of $25,000 or more, the <br />38 <br />