L-10 TCP Templates.xlsx

IRAP

(e.g. INSTRUCTIONS TO OFFERORS

A separate IRAP is required for government fiscal year (GFY) 2025, Contract Year 1 (CY 1) only from the Prime Offeror, each Major Subcontractor, and all Minor Subcontractor(s) as defined in JPI 1852.231-71(d). This template is provided so that each Offeror may mathematically indicate the percentages of incumbents being retained, as well as, the percentage of incumbents being retained at current incumbent pay, resulting in a “net” percentage of incumbents retained and paid at current incumbent pay. Further, this template mathematically weights the various potential pay sources to calculate a weighted direct labor rate applicable to Contract Year 1. All calculations are per SLC position. If labor classifications titled as Other (1, 2, or 3) are utilized, then equivalent SLC details shall be provided in the cost/price narrative. The bottom of this template automatically calculates incumbency retention and incumbency pay percentages.

The "Rate of Escalation" field at the top right of the template (Columns L and N, Rows 4 - 8) is used to identify the Offeror's proposed out-year escalation for Contract Years 2 through 9 (GFY 2026-GFY2033) and the 6-month Option to Extend (6-M OTE) services period of performance.

The “Data Source Used By Offeror” (Column B) is pre-populated with the six most likely sources of direct labor rates per SLC. Offerors may provide additional rows in any particular SLC to indicate their particular direct labor rate source, if necessary. However, no rows are to be deleted.

The "Historical Incumbent Rate" row is utilized if an Offeror is proposing to utilize the NASA provided historical incumbent direct labor rate data provided in the NASA Technical Library. NOTE: If the Offeror utilizes direct labor rate data from the NASA Technical Library in Column N, then the Offeror shall not utilize direct labor rate data in Column L or Column N on the "Contractor Incumbent Rate" row discussed next. Data will need to be escalated to be current as of GFY2025 CY 1 start date.

The "Contractor Incumbent Rate" row may ONLY be utilized by a current incumbent contractor bidding on the follow-on procurement. It is not to be utilized by an Offeror who has no performance on the current contract. If an Offeror utilizes this row in lieu of the "Historical Incumbent Rate" row, then a detailed explanation MUST BE PROVIDED in the Cost Narrative explaining the reason(s) why this data point is being used in lieu of the NASA provided "Historical Incumbent Rate". Further, the Offeror shall indicate if the direct labor data point used here is different than the direct labor data point previously provided to the Government, and provide very specific reasons why the data points are different and mathematically support the Contractor Incumbent Rate calculation. FAILURE TO PROVIDE BOTH REASONING AND MATHEMATICAL SUPPORT COULD RESULT IN THE GOVERNMENT REJECTING THE DATA POINTS. NOTE: If the Offeror utilizes direct labor rate data calculated by the Offeror in Column L or Column N of the "Contractor Incumbent Rate" row, then the Offeror shall not utilize the "Historical Incumbent Rate" row previously discussed.

The "WD Rate" row is utilized if an Offeror is proposing to utilize a DOL WD rate.

The "CBA Rate" row is utilized if an Offeror is proposing to utilize a CBA rate, if applicable.

The "Third Party Rate Data" row is utilized if an Offeror is proposing to utilize a direct labor rate based on a third party source. Offerors MUST provide a copy of the source data clearly indicating both the rate and basis of estimate details of the data used (e.g. copy of ERI Report).

The "Contractor Rate Data" row is utilized if an Offeror is proposing to utilize a direct labor rate based on data obtained from the Offeror's accounting and/or estimating systems. This row is NOT to include any incumbent rate data provided by the Government or separately identified by the Offeror. The use of this line would also be applicable if a FPRP, FPRR, or FPRA direct labor rate was being proposed.

The next four columns (Columns C through F) are used to identify the Offeror’s labor categories based on their accounting system, any applicable Department of Labor (DOL) Wage Determination (WD) and/or Collective Bargaining Agreement (CBA) labor category, whether the position is exempt or non-exempt, and the NASA Standard Labor Categories (SLCs) applicable to this procurement.

The "Proposed WYEs by SLC" (Column G) is used to identify the total proposed WYEs for each SLC (entered by the Offeror on each SLC's composite row). The total WYEs for each SLC are then automatically allocated to that SLC's data source row based on the "% Usage" (Column K) column data entered by the Offeror (explained further below). In the example, a total of 9 WYEs is proposed for illustrative purposes, allocated to four data source rows based on the % usage data entered by the Offeror.

The “Incumbent Retention % (Column 1)” (Column H) allows the Offeror to indicate the percentage retention of the existing workforce, per SLC, that is being proposed. The Offeror may propose any percentage from 0% to 100%, per SLC, that is based upon their proposed management and technical approach used to accomplish the statement of work. In the example, 75% is placed against an Engineer III SLC for illustrative purposes.

The “Retention % of Incumbents at Current DL Rates (Column 2)” (Column I) allows the Offeror to indicate the percentage of the incumbent workforce that the Offeror intends to pay at the current incumbent direct labor (DL) rates, per SLC. The Offeror may propose any percentage from 0% to 100%, per SLC, that is based upon their proposed management and technical approach used to accomplish the statement of work. In the example, 85% is placed against an Engineer III SLC for illustrative purposes.

The “Net Incumbents Paid at Current DL Rates (Column 1 times Column 2)” (Column J) is automated and results in the “net” percentage of incumbents paid at current incumbent pay, per SLC. This percentage is automatically linked to the “% Usage” (Column K) on either the “Historical Incumbent Rate” row or the "Contractor Incumbent Rate" row based on the Offeror's data input in Column L (discussed below). Note: If there is no incumbent direct labor rate data for a particular SLC, then no percentage – other than zero percent – can be entered into the “Retention % of Incumbents at Current Direct Labor Rates (Column 2)” (Column I) and the “net” percentage calculated in the “Net Incumbents Paid at Current Direct Labor Rates (Column 1 times Column 2)” (Column J) will be zero percent and the entry allowed on the “Historical Incumbent Rate” row will be zero percent.

The "% Usage" (Column K) identifies the percentages of each specific data source row utilized by the Offeror for each specific SLC. The sum of all data sources MUST total one hundred percent (100%).

The "Unadjusted Base Direct Labor Rate (Pre-GFY25-CY 1 DL Rate)" (Column L) is used to identify the Offeror's proposed pre-GFY25 for contract Year (CY) 1 direct labor rate prior to any escalation, or other adjustments, applied by the Offeror to bring the proposed direct labor rate source current to the proposed Contract Year 1 start date.

The "Escalation or Adjustment Applied to Pre-GFY 1 DL Rate" (Column M) is used to reflect the proposed escalation, or other adjustments, applied to the "Unadjusted Base Direct Labor Rate (Pre-GFY25 CY 1 DL Rate)" (Column L) to derive the proposed "Direct Labor Rate (Contract Year 1)" (Column N) direct labor rate.

The “Direct Labor Rate (Contract Year 1)” (Column N) contains the Offeror’s proposed direct labor rate for Contract Year 1, by SLC, per each data source utilized by the Offeror. A “Composite Average” direct labor rate is calculated, by SLC, based on the “% Usage” (Column K) data utilized by the Offeror per each data source row.

The "Basis of Direct Labor Rate" (Column O) allows for the Offeror to indicate the basis/source data of the proposed data sources utilized in the development of the proposed Contract Year 1 direct labor rate.

Note: The proposed unburdened direct labor rates must be consistent and align with the Total Compensation Plan (TCP) unburdened labor rates that will be evaluated in mission suitability section. Prices that are insufficient to cover direct labor rates proposed in the TCP may result in rejection of the proposal.

FBACP

Fringe Benefits Analysis of Compensation Plan (FBACP)

TOTAL VACATION, HOLIDAY, AND SICK LEAVE $0.00 0.00% $0.00 ________

TOTAL OTHER FRINGE BENEFITS $0.00 0.00% $0.00

TOTAL FRINGE BENEFITS $0.00 0.00% $0.00

This template is required of the prime Offeror, each major subcontractor and all subcontractor(s) as defined in JPI 1852.231-71(d).

A separate template is required per labor category type (exempt, non-exempt non-union, and non-exempt union).

Number of Proposed (WYE) Input the TOTAL number of proposed personnel (WYE) per labor category type for this contract

Number of Direct Labor Hours Input the TOTAL direct labor hours per labor category type for this contract

Direct Labor Cost:

Input the TOTAL direct labor dollars per labor category type for this contract

Cost of Fringe Benefit This column shall include the cost, not rate, associated with the fringes specified (i.e. life insurance, disability insurance, etc.) that are proposed on this contract for each of the related personnel type (exempt, non-exempt non-union, and non-exempt union).

Percent of Direct Labor Cost Shall include the percentage of each of the related specified fringe costs as a percent of direct labor cost.

Average Cost Per Labor Hour Shall include hourly rates based on the average cost per labor hour proposed per specified fringe element.

Health and Welfare This list is inclusive but not exhaustive of possible fringe benefits that are considered "bona fide" fringe benefits in accordance with 29 CFR § 4.171 - “Bona fide” fringe benefits.