DOE O 350.1A, Contractor Human Resource Management Programs

AVAILABLE ONLINE AT: INITIATED BY: www.directives.doe.gov Office of Contractor Human Resource Management U.S. Department of Energy ORDER Washington, D.C. Approved: 08-05-2026 SUBJECT: CONTRACTOR HUMAN RESOURCE MANAGEMENT PROGRAMS 1. PURPOSE. This Order establishes responsibilities for managing Contractor Human Resource Management Programs, granting contractors flexibility in meeting regulatory requirements. The Directive aims to enable contractors to develop and administer cost-effective compensation and employee benefit programs that attract and retain skilled employees, thereby facilitating the achievement of Department of Energy (DOE) missions and business strategies. It also assigns responsibilities for establishing, maintaining, and terminating pension plans for contractor personnel at DOE facilities, including the proper consignment of assets during contractor transitions or plan terminations, and provides guidance for the contractual treatment of both separate and commingled pension plans with long-term DOE involvement. Finally, the Directive seeks to ensure a substance-abuse-free workplace at DOE facilities operating under the Atomic Energy Act of 1954, by ensuring the development and implementation of Contractor Workplace Substance Abuse Programs that comply with 10 Code of Federal Regulations (CFR) § 707, Workplace Substance Abuse Programs at DOE Sites, and other federal agency requirements, and by requiring contractors to provide conforming Employee Assistance Program services, with additional services made available to employees and their dependents as appropriate. 2. CANCELLATIONS. DOE Order (O) 350.1, Contractor Human Resource Management Programs, dated February 19, 2020. Cancellation of a Directive does not, by itself, modify or otherwise affect any contractual or regulatory obligation to comply with the Directive. Contractor Requirements Documents (CRDs) that have been incorporated into a contract remain in effect throughout the term of the contract unless and until the contract or regulatory commitment is modified to either eliminate requirements that are no longer applicable or substitute a new set of requirements. 3. APPLICABILITY. a. DOE Elements. Except for the exclusions in paragraph 3c, this Order applies to all DOE Elements as defined and identified at https://powerpedia.energy.gov/wiki/Department_Elements#Department_Elements. DOE O 350.1A 2 DOE O 350.1A 08-05-2026 The Administrator of the National Nuclear Security Administration (NNSA) will assure that NNSA employees comply with their respective responsibilities under this Directive. Nothing in this Order will be construed to interfere with the NNSA Administrator’s authority under section 3212(d) of Public Law (P.L.) 106-65, National Defense Authorization Act for Fiscal Year 2000, to establish Administration-specific policies, unless disapproved by the Secretary. In accordance with the responsibilities and authorities assigned by Executive Order 12344, Naval Nuclear Propulsion Program, codified at 50 United States Code (U.S.C.) §§ 2406, Deputy Administrator for Naval Reactors, and 2511 and to ensure consistency through the joint Navy/DOE Naval Nuclear Propulsion Program, the Deputy Administrator for Naval Reactors (Director) will implement and oversee requirements and practices pertaining to this Directive for activities under the Director’s cognizance, as deemed appropriate.

b. Except for the exclusions in paragraph 3c, Attachment 1, the CRD sets forth requirements that are applicable to the universe of prime cost reimbursement contracts for the management and operation (M&O) of DOE-owned or DOE- leased facilities and other contracts and subcontracts as identified by this Order. Applicability to other designated long-lived onsite contracts is optional at the discretion of Departmental and Field Elements. Contractor compliance with the CRD will be required to the extent set forth in a contract. Contractors shall be directed to continue to comply with the requirements of orders canceled by this Order until their contracts are modified to delete the reference to the requirements of the canceled orders. Contractors shall be directed to continue to comply with the requirements of the CRDs canceled by this Order until their contracts are modified to delete the reference to the canceled CRDs. c. DOE Contractors. The requirements of this Order shall be incorporated into applicable contracts, including M&O contracts. The contractor is responsible for flowing down the requirements of this CRD, if applicable. Contractors shall comply with the requirements of applicable federal, state, and local laws and regulations in carrying out the requirements of this Order unless relief has been granted in writing. Omission of any applicable law or regulation from the Order does not affect the obligation of the contractor to comply with such law or regulation. Contractors must comply with the requirements of this Order, except to the extent modified by the equivalencies or exemptions identified herein or issued to the contractor in writing by DOE utilizing the process outlined in DOE O 251.1E, including as amended or updated. d. Exclusions. (1) Activities that are regulated through a license by the Nuclear Regulatory Commission (NRC) or a state under an Agreement with the NRC, including activities certified by the NRC under section 1701 of the Atomic Energy Act; [same as section 830.2(a)]. (2) In accordance with the responsibilities and authorities assigned by Executive Order 12344, codified at 50 U.S.C. §§ 2406 and 2511 and to DOE O 350.1A 3 08-05-2026 ensure consistency throughout the joint Navy/DOE Naval Nuclear Propulsion Program, the Deputy Administrator for Naval Reactors (Director) will implement and oversee requirements and practices pertaining to this Directive for activities under the Director’s cognizance, as deemed appropriate. 4. REQUIREMENTS. a. Reasonableness and allowability of compensation under contracts to manage and operate DOE facilities shall be determined in accordance with the cost principles at Department of Energy Acquisition Regulations (DEAR) 970.3102-05-6 and shall be determined for all other contracts in accordance with the guidelines at Federal Acquisition Regulation (FAR) 31.205-6. b. Reasonableness and allowability of compensation, including welfare benefits, shall be determined for contracts to manage and operate DOE facilities in accordance with the cost principles at DEAR 970.3102-05-6 and shall be determined for all other contracts in accordance with the guidelines at FAR 31.205-6. c. The following protective measures will be implemented for each contract that provides a continuing Departmental pension obligation. (1) Separate accounting of assets resulting from DOE reimbursements and liabilities related to service under DOE contracts.

(2) Reimbursement to DOE of excess assets at time of contract termination or expiration or plan termination. (3) Limitation on annual DOE reimbursements of contributions as specified herein. (4) Approval by the contracting officer of any plan change. d. A cost-effective insurance program will be developed pursuant to FAR part 28 and DEAR part 928. e. Contractor Workplace Substance Abuse Programs shall conform to the requirements of 10 CFR § 707 and applicable regulations issued by other federal agencies. f. Employee Assistance Programs shall be developed and implemented to conform to the requirements of 10 CFR § 707 and other directives. 5. RESPONSIBILITIES. a. Assistant Secretary for Defense Programs. Develop policy and issues implementation guidance for any substance abuse requirements in the Personnel 4 DOE O 350.1A 08-05-2026 Assurance Program that are in addition to those in 10 CFR § 707 and regulations of other federal agencies. b. Assistant Secretary for Environment, Safety and Health through the Office of Occupational Medicine and Medical Surveillance. (1) Develop policies, procedures, and standards for the medical and behavioral aspects of human reliability programs, including treatment and follow-up for Contractor Workplace Substance Abuse Programs. (2) Determine medical-behavioral standards and guidelines for Employee Assistance Programs. (3) Approve the medical-behavioral aspects of Contractor Employee Assistance Programs. (4) Assists in developing education and training materials concerning the medical-behavioral aspects of Employee Assistance Programs. c. Deputy Assistant Secretary for Procurement and Assistance Management. (1) Provide consultation, advice, and assistance to Heads of Contracting Activities and contractors to facilitate effective implementation of Workplace Substance Abuse Programs. (2) Maintain a consolidated record of prime contractors and subcontractors that the cognizant Heads of Contracting Activity have determined to be covered by 10 CFR § 707 and provide a current list to the managers of Field Elements and covered contractors on at least a semiannual basis. (3) Provide consultation, advice and assistance to Heads of Contracting Activities and contractors to facilitate implementation of Employee Assistance Programs so that they provide an effective set of services to contractor employees. d. Director, Office of Nonproliferation and National Security. Develop policy and issues implementation guidance for any substance abuse requirements in the Personnel Security Assurance Program that are in addition to those in 10 CFR § 707. e. Senior Procurement Executive. (1) Establish Departmental performance objectives for Contractor Employee Compensation Programs. (2) Establish Departmental performance objectives for Contractor Welfare Benefit Program management and assist field staff to define performance measures and expectations that will be used to evaluate accomplishment of performance objectives. DOE O 350.1A 5 08-05-2026 (3) Approve contractor benefit plans and proposed changes that are an exception to DOE policy. (4) Provide consultation on benefit programs to department managers, heads of contracting activities, and contractors. (5) Provide guidance to Field Offices on pension matters. (6) Advise the cognizant contracting officer concerning: (a) Structuring of pension plans, including funding levels and actuarial assumptions;

(b) Changes in contractor pension plan provisions other than Taft- Hartley pension plan provisions; (c) Final settlements of assets and liabilities; and (d) The DOE-reimbursable portions of contractor contributions to Taft- Hartley pension plans. (7) Maintain liaison on contractor pension matters with the Department of Labor, the Internal Revenue Service, the Pension Benefit Guaranty Corporation, and the Cost Accounting Standards Board. (8) Develop policies, procedures, and standards for contractor insurance programs. (9) Provide advice and assistance to Heads of Departmental and Field Elements on all contractor insurance matters, when requested. Areas of consultation include: (a) Policy and plan review, (b) Claims administration review for adequacy and cost effectiveness, (c) Final insurance policy or program cost settlements, (d) Claim threshold reviews and reviews of claims that exceed established thresholds, (e) Support of claims services negotiation, and (f) Required language in covered contracts. (10) Act as a liaison and consult with other federal agencies and insurance industry organizations concerning insurance matters. (11) Notifies the Office of General Counsel responsible for the technical oversight of the contractors legal management plans when third-party 6 DOE O 350.1A 08-05-2026 liability lawsuits or claims are filed or received in accordance with 10 CFR § 719, Contractor Legal Management Requirements. f. Heads of Contracting Activities. (1) Evaluate contractor benefit programs on a periodic basis to assess program costs and assure costs are reasonable and allowable. (2) Approve the adoption by contractors of corporate benefit programs in their entirety, which incorporate policy, procedures, cost sharing and other arrangements of the parent organization. (3) Ensure that in any agreement between contractors and dependent care (program) provider organizations, the contractors and the DOE are held harmless from liability. (a) Property damage liability and bodily injury liability insurance policies must be retained by the dependent care (program) provider organization in an amount appropriate for services provided. The contractors must also be insured under these policies. (b) Agreements between the contractors and dependent care (program) provider organizations must ensure that the provider organizations operate, maintain, and upgrade any proposed workplace dependent care facility in compliance with federal, state, and local policies, regulations, and requirements for environment, safety and health. (4) Approve contract provisions for contractor pension programs and changes to contractor pension plans covered by this Order. (5) Ensure compliance with the policies, procedures, and requirements set forth in this Order. (6) Ensure that proposed commercial insurance policies clearly define the coverage required by the terms of the contract or authorized by the contracting officer for the specific type of risk associated with the operation and performance of the facility or contract. (7) Include the following in the procurement request package for each DOE procurement requiring the application of 10 CFR § 707, substance abuse testing programs of other federal agencies and this Order. (a) Those requirements in 10 CFR § 707 appropriate to the specific site and/or facility. (b) Requirements for the flow-down of 10 CFR § 707 to any subcontract covered by the regulation.

(c) Requirements for substance abuse testing for other federal agencies. DOE O 350.1A 7 08-05-2026 (8) Approve Contractor Workplace Substance Abuse Programs, including provisions for testing-designated positions. g. Cognizant Contracting Officers. (1) Establish and negotiate contract provisions affecting contractor pension programs. (2) Negotiate settlements with the contractor when a pension plan is modified or terminated, either fully or partially. (3) Approve contract provisions and changes to contractor pension plans covered by this Order when delegated by the Head of Contracting Activity (HCA). (4) Advise the Senior Procurement Executive of any significant changes in the funding status or level of assets in a pension plan. (5) Establish and negotiate contract clauses affecting contractor insurance programs. (6) Approve contractor insurance policies and plans proposed for operations at DOE facilities when delegated by the HCA. (7) Approve renewal insurance policies and plans for contractor operations at DOE facilities when delegated by the HCA h. Contracting Officers. (1) Approve the initial compensation program design, including application of parent organization policies and practices, and appraise its implementation at least once during the term of the contract; that appraisal shall be within 2 years when there has been a successor contractor. (2) Upon approval from the responsible stewarding laboratory/site Senior Program Official, approve the following prior to DOE reimbursement under the contract. (a) Initial compensation and any changes in compensation for each contractor’s top official and key personnel identified in the contract. (b) Incentive plan if such a plan is established (3) For all applicable contracts and upon notification that a site/facility management contract is affected by this Order, the contracting officer(s) shall incorporate the requirements into the affected contract(s) via the “Laws, Regulations, and DOE Directives” clause of the contract, or through negotiation and modification, as appropriate. 8 DOE O 350.1A 08-05-2026 i. General Counsel. Advise and assist in negotiations at time of contract termination, plan termination, plan spin-off, or plan merger, including reviewing fiduciary documents, as necessary. 6. INVOKED STANDARDS. This Order does not invoke any DOE technical standards or industry standards as required methods. Note: DOE O 251.1, current version, provides a definition for “invoked technical standard.” 7. REFERENCES. See Attachment 3. 8. CONTACT. Office of Contractor Human Resource Management, at (202) 586-9008. BY ORDER OF THE SECRETARY OF ENERGY: JAMES P. DANLY Deputy Secretary DOE O 350.1A Attachment 1 - CRD, Contractors Only 08-05-2026 Page 1-1 ATTACHMENT 1 CONTRACTOR REQUIREMENTS DOCUMENT DOE ORDER 350.1, CONTRACTOR HUMAN RESOURCE MANAGEMENT PROGRAMS CONTRACTOR WORKPLACE SUBSTANCE ABUSE PROGRAMS 1. The following requirements apply to contracts for the management and operation of DOE facilities and other contracts or subcontracts with a value of $25,000 or more that have been determined by the Department of Energy (DOE) to involve: a. Access to or handling of classified information or special nuclear material, b. Transportation of hazardous materials to or from a DOE site, and/or c. High risk of danger to life, the environment, public health and safety, or national security.

2. Comply with the requirements of 10 Code of Federal Regulations (CFR) § 707, Workplace Substance Abuse Programs at DOE Sites. DOE contractors that have positions that fall within the scope of other agency requirements shall, in addition, comply with the Substance Abuse Program requirements of those agencies. These include the Department of Transportation, the Nuclear Regulatory Commission, and the Department of Defense. 3. Submit to the contracting officer for approval: a. A written Workplace Substance Abuse Program consistent with the minimum requirements of 10 CFR § 707 that provides for baseline services, including Education Awareness Programs on the hazards of using substances in the DOE workplace; supervisory training on their responsibilities with impaired employees; and Employee Assistance Program services. Where testing- designated positions have been identified, contractors must include a testing program that meets the requirements of the Department of Health and Human Services Mandatory guidelines and 10 CFR § 707. b. The written program shall include: (Contractors that have no testing-designated positions may exclude (7)(c), (8), and (9) below.) (1) Contractor name, address, and telephone and fax numbers. (2) Program manager name, title, address, and telephone and fax numbers. (3) All federal regulations on substance abuse testing that are applicable. (4) Formal policy statement as required by 10 CFR § 707.5 (a)(3). Attachment 1 - CRD, Contractors Only DOE O 350.1A Page 1-2 08-05-2026 (5) Identification of any testing-designated positions and indication or estimation of the number and type for each of the following categories, as applicable. (a) Personnel Assurance Program. (b) Personnel Security Assurance Program. (c) National Security. (d) Safety and Health and other critical/ sensitive positions. (e) Visitors with unescorted access to reactor control areas. (f) Additional positions required by the contracting officer or company policy that are in excess of 10 CFR § 707 requirements (e.g., applicants, specific positions). (6) Identification of positions covered by requirements of other federal agencies. (7) A description of whether each service, such as Employee Assistance Program services, specimen collection, laboratory analysis, or Medical Review Officer services, is provided by an employee or external entity. Identify the name, title, department, location, telephone number (where applicable), and duties and responsibilities. (8) Employee Assistance Services, Education, and Training. (a) Description of how prevention assessment and referral services will be provided. (b) Description of education and training program components, including the system for the documentation of training provided to employees, supervisors, and other Contractor Management officials to comply with requirements of 10 CFR § 707 and applicable regulations of other federal agencies. (c) Policy on rehabilitation and return-to-duty criteria, when applicable. (9) When applicable, describe general procedures used to collect and process specimens and specified procedures for each of the following types of tests. (a) Applicant testing. (b) Random testing, selection methods. DOE O 350.1A Attachment 1 - CRD, Contractors Only 08-05-2026 Page 1-3 (c) Reasonable-suspicion testing. Describe contractor provisions to ensure that supervisors and officials are properly trained to make the determinations necessary with regard to reasonable-suspicion testing.

(d) Describe contractor provisions to ensure that proper determinations are made with regard to occurrence testing. (e) Return-to-duty testing. (f) Follow-up testing. (10) Describe how the program will ensure the rights of personnel in testing- designated positions regarding privacy, confidentiality, and access to test results. The conditions for permitting and prohibiting access to information for each entity involved in the program (e.g., supervisors, collectors, medical review officers, and DOE officials) should also be specified. (11) Describe plans for program evaluation and those of their subcontractors, as applicable. c. A plan on subcontractor application that describes: (1) The method for determining coverage of all lower tier subcontractors, in accordance with requirements of 10 CFR § 707 and other federal agencies; (2) The contractor’s review and approval of subcontractor plans; (3) The methods for evaluating Workplace Substance Abuse Programs of covered subcontractors at all lower tiers; and (4) Contractor-subcontractor agreements for shared services. d. Ensure that all service providers are qualified and perform according to the requirements of 10 CFR § 707, Department of Health and Human Services, and Department of Transportation regulations. 4. Submit reports and maintain records as follows. a. Submit to the contracting officer reports consistent with 10 CFR § 707 on program results and separate reports on each of the lower tier subcontractors, including testing results where there are testing-designated positions and for positions subject to requirements of other federal agencies. b. Maintain records in such a manner that permits preparation of a semiannual report, covering the periods January 1 to June 30 and July 1 to December 31, to be provided within 30 days of the close of each period. Attachment 1 - CRD, Contractors Only DOE O 350.1A Page 1-4 08-05-2026 c. These reports will include the following information for each of the categories identified in 2b(5) above. (1) The total number of tests administered for illegal drugs. (2) The number of tests administered in each testing category (e.g., random, occurrence, reasonable suspicion, return-to-duty, follow up). Include and identify tests administered under authority of another federal agency or independent contractor authority that are used to satisfy DOE requirements. (3) The number of additional tests administered (e.g., applicants). (4) The number of tests administered to comply with requirements of other federal agencies. (5) The number of individuals who receive a medical review officer- determined positive test by testing category. (6) The number of individuals who received a medical review officer- determined positive test by drug category. (7) The action taken with regard to each individual who received a Medical Review Officer-determined positive test (e.g., referral to employee assistance services, termination, removal from a testing-designated position). (8) Education and training required in 10 CFR § 707 for supervisors/managers and employees. DOE O 350.1A Attachment 2 - CRD, Contractors Only 08-05-2026 Page 2-1 ATTACHMENT 2 CONTRACTOR REQUIREMENTS DOCUMENT DOE ORDER 350.1, CONTRACTOR HUMAN RESOURCE MANAGEMENT PROGRAMS EMPLOYEE ASSISTANCE PROGRAMS

1. Provide a program of preventive services, education, short-term counseling, coordination with and referrals to outside agencies, and follow-up upon return to work that conforms to the requirements of 10 CFR § 707.6, Employee Assistance, Education, and Training. A description of the Employee Assistance Program services shall be included in contractor substance abuse plans. In addition, the Employee Assistance Programs shall provide services for other medical-behavioral, mental, emotional, or personal problems of employees and dependents. 2. Contractors not covered by the provisions of Workplace Substance Abuse Programs at DOE sites, 10 CFR § 707, shall provide a program of consultation services, assessment, referral for treatment and/or rehabilitation, and educational services concerning illegal drug use or other medical-behavioral, mental, emotional, or personal problems of employees and dependents. 3. Submit for approval by the contracting officer an Employee Assistance Program implementation plan that addresses the following. a. A policy statement. b. The service delivery design, with services provided by either the contractor's own staff or through a subcontractor and coordinated with community services and services available through the health benefits plan. The design shall include program education and awareness, crisis intervention, problem assessment and referral, follow-up and monitoring services, and short-term counseling. c. Name of Employee Assistance Program coordinator. d. Needs assessment information. e. Budget data. f. A program evaluation plan. g. A description of the system used to ensure confidentiality of records. Contractors will maintain confidentiality of information and records to the extent required by applicable statutes and regulations. h. Employee and supervisor training. i. Organizational partnerships (i.e., internal and external groups and organizations involved in the integrated programs to assist employees and dependents). Attachment 2 - CRD, Contractors Only DOE O 350.1A Page 2-2 08-05-2026 j. Specific Employee Assistance Program requirements of other government agencies, such as the Department of Transportation and the Nuclear Regulatory Commission. 4. Implement an Employee Assistance Program that includes the following components: a. Written policies and procedures. b. Services provided by staff who have training appropriate to their specialty and are certified or licensed, as required by the state in which the facility operates. c. If services are provided by external vendors, identification of the providers for onsite and offsite delivery of services. d. Confidentiality and referrals. e. Employees may request Employee Assistance Program services at their own initiative, or they may accept both suggested and formal referrals by their supervisor. (1) Self-Referral and Supervisory Suggested Referral. Communication between the employee and the program staff will be confidential except as allowed or required by applicable laws and regulations. For example, confidentiality is not required when the employee has signed an appropriate waiver pursuant to applicable DOE security requirements, or, in the opinion of the Employee Assistance Program staff, the individual presents a clear or imminent danger to self or others. (2) Supervisory Formal Referral. (a) The content of communication between the referred employee and the Employee Assistance Program will be in confidence.

(b) When the referral is for substance abuse or safety concerns, and if a signed release has been provided by the employee, the Employee Assistance Program staff will inform Contractor Management in a timely manner if rehabilitation services have been refused or discontinued against advice. Management will require a signed release before evaluation, treatment, and follow-up monitoring services. (c) Orientation. Staff will explain the limits of confidentiality to employees at the initial interview and through descriptive material. Employees will be informed that with the exception of legal limitations, access to confidential information maintained by the Employee Assistance Program about the individual will be provided only upon receipt of a special consent for release of information signed by the employee. DOE O 350.1A Attachment 2 - CRD, Contractors Only 08-05-2026 Page 2-3 (d) For employees with access authorizations who are in the Personnel Assurance Program (PAP) or the Personnel Security Assurance Program (PSAP), communications from Employee Assistance Program staff are not permitted, except as provided in paragraph (e), below, without the employee’s written consent unless a waiver has been signed as part of the employee's entry into PAP or PSAP. (e) If, in the opinion of the Employee Assistance Program staff, allowing the employee to continue in a work assignment would create a threat to health, safety, or the national security, the Employee Assistance staff will notify Contractor Management if the employee is unwilling to do so. If the threat is based on national security concerns, the contractor shall notify the cognizant DOE security official. 5. Implement an Employee Assistance Program that provides the following services. a. For Employees. (1) Employee orientation and training about the Employee Assistance Program. All employees will be informed at least annually of the availability of Employee Assistance Program services, including the nature of services and limits of confidentiality. (2) Problem assessment and referral to appropriate resources. (3) Short-term counseling, provided either internally or externally. (4) Crisis intervention for individuals who are experiencing emergencies or acute behavioral problems, including the threat to harm self or others. (5) Follow-up services following treatment or rehabilitation. b. For Contractor Management. (1) Training on identification of deteriorating job performance or judgment, or observation of unusual conduct, and appropriate handling and referral to the Employee Assistance Program. Training shall be provided upon program implementation and on appointment of new supervisors and managers. Other Employee Assistance Program information shall be made available at least annually. (2) Medical-behavioral health care management assistance. Attachment 2 - CRD, Contractors Only DOE O 350.1A Page 2-4 08-05-2026 (3) Fitness for Duty evaluations and recommend Fitness for Duty status of employees formally referred by management to the Employee Assistance Program for substance abuse or safety concerns and refer employee to the onsite Occupational Medical Program or, offsite, to a qualified health care provider if onsite occupational medical services are not available. 6. Prepare and submit information to DOE concerning Employee Assistance Program services as requested by the contracting officer. Such reports shall not include individual identifiers.

DOE O 350.1A Attachment 3 08-05-2026 Page 3-1 ATTACHMENT 3 REFERENCES 1. Federal Acquisition Regulations 31.205-6, “Compensation for Personal Services.” 2. Department of Energy Acquisition Regulations 970.3102-05-6, “Compensation for Personal Services.” 3. P.L. 93-406, Employee Retirement Income Security Act (ERISA) (29 United States Code [U.S.C.] § 1001 et seq.), as amended, defines federally mandated features of pension plans. 4. Internal Revenue Code Sections 401–418 establish nondiscrimination and funding requirements, inter alia, that a pension plan must meet to qualify for a tax deduction. 5. Final and Temporary Internal Revenue Service Regulations 1.401–1.418 provide working guidelines for applying the principles of the Internal Revenue Code. 6. Final and Temporary Department of Labor Regulations 860 and 2500–2599 provide minimum standards for pension accrual formulas, pension crediting, retirement eligibility, and fiduciary roles. 7. Final and Temporary Pension Benefit Guaranty Corporation Regulations 2600–2699 prescribe the steps for terminating a defined benefit pension plan. 8. Cost Accounting Standards 412, 413, and 415 describe minimum standards for measuring and allocating pension costs to a government contract activity. 9. Department of Energy Acquisition Regulation (DEAR) 970.3102-05-6 establishes the allocability and allowability of DOE contractor pension plans. 10. Federal Acquisition Regulation 31 establishes contract cost principles and procedures. 11. Federal Acquisition Regulation (FAR) 32.6 establishes authority to collect debt. 12. Financial Accounting Standards Board Statements 35, 87, and 88 provide generally accepted accounting principles for reporting pension expenses to the contractor’s stockholders and to the Securities and Exchange Commission. 13. The Labor Management Relations Act of 1947 (61 Stat. 136, 29 U.S.C. § 141 et seq.) establishes the legal basis for collectively bargained, trusteed pension plans (i.e., multi- employer plans). 14. P.L. 83.703, Atomic Energy Act of 1954, as amended. 15. Federal Acquisition Regulations 28.3, “Insurance.” 16. DEAR 928.3, “Insurance.” 17. FAR 30, “Cost Accounting Standards Administration.” Attachment 3 DOE O 350.1A Page 3-2 08-05-2026 18. FAR 31.205-19, “Insurance and Indemnification.” 19. DEAR 931.205-19, “Insurance and Indemnification.” 20. Cost Accounting Standards 416, “Accounting for Insurance Costs.” 21. DEAR 950, Extraordinary Contractual Actions and the Safety Act, describes DOE contractual indemnification authority for nuclear and non-nuclear public liability risks. 22. DEAR 950.70, “Nuclear Indemnification OF DOE Contractors.” 23. DEAR 950.71, “General Contract Authority Indemnity.” 24. DEAR 970.28, “Bonds and Insurance.” 25. DEAR 970.5070, “Indemnification.” 26. DEAR 970.5228-1, “Insurance-Litigation and Claims.” 27. DEAR 952.231.71, “Insurance-Litigation and Claims.” 28. 10 CFR § 707, Workplace Substance Abuse Programs at DOE Sites, which establishes requirements and defines program elements for programs established by contractors for prevention, education, and testing to deal with possible use of illegal drugs. 29. 42 CFR Chapter 1, “Mandatory Guidelines for Federal Workplace Drug Testing Programs” issued by Department of Health and Human Services in Federal Register dated June 9, 1994, and subsequent revisions. 30. “Substance Abuse Education and Training: A Resource Guide for Compliance with 10 CFR § 707” dated January 1994.

31. Drug and Alcohol Testing Rule, 49 CFR § 40, Procedures for Transportation Workplace Drug and Alcohol Testing Programs. 32. Federal Highway Administration, 49 CFR § 382, Controlled Substances and Alcohol Use and Testing. 33. Federal Transportation Agency, 49 CFR § 653, Prevention of Prohibited Drug Use in Transit Operations, and 654, Prevention of Alcohol Misuse in Transit Operations. 34. Federal Aviation Administration, 14 CFR § 121, Operating Requirements: Domestic, Flag, and Supplemental Operations. 35. Research and Special Program Administration, 49 CFR § 199, Drug and Alcohol Testing. DOE O 350.1A Attachment 3 08-05-2026 Page 3-3 36. Federal Railroad Administration, 49 CFR § 219, Control of Alcohol and Drug Use. 37. Nuclear Regulatory Commission, 10 CFR § 26, Fitness for Duty Programs. 38. 10 CFR § 707, Workplace Substance Abuse Programs at DOE Sites.