SF1449_-_Original_Issue_Discount.pdf

OMB Control No. 1505-0081

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, & 30

1. REQUISITION NUMBER

W-7-W1-16-TF-A03 000

2. CONTRACT NO.

3. AWARD/EFFECTIVE DATE

4. ORDER NUMBER

5. SOLICITATION NUMBER

TIRNO-17-R-00009

6. SOLICITATION ISSUE

DATE

2017-04-06 03:00:00.

7. FOR SOLICITATION

INFORMATION CALL:

a. NAME

JUANITA L WINBUSH

b. TELEPHONE NUMBER (No collect calls) 703-336-4081

8. OFFER DUE DATE/

LOCAL TIME

2017-04-18 18:00:00.0

9. ISSUED BY CODE 12163 10. THIS ACQUISITION IS UNRESTRICTED OR SET ASIDE: % FOR

Internal Revenue Service SMALL BUSINESS WOMEN-OWNED SMALL BUSINESS (WOSB)

ELIGIBLE UNDER THE WOSB PROGRAM

7980 Science Application Ct., Suite 2551 HUBZONE SMALL BUSINESS EDWOSB NAICS: 518210

Vienna, VA 22182 JUANITA L WINBUSH 703-336-4081 SERVICE-DISABLED VETERAN

OWNED SMALL BUSINESS 8(A) SIZE STANDARD: 0

11. DELIVERY FOR FOB DESTINATION

UNLESS BLOCK IS MARKED

12. DISCOUNT TERMS 13a. THIS CONTRACT IS A

RATED ORDER UNDER DPAS

(15 CFR700)

13b. RATING

14. METHOD OF SOLICITATION

RFQ IFB RFP

15. DELIVER TO CODE

34174 16. ADMINISTERED BY CODE 12163

Internal Revenue Service 5000 Ellin Road Lanham, MD 20706

17a. CONTRACTOR/ CODE FACILITY

18a. PAYMENT WILL BE MADE BY CODE 34174

OFFEROR CODE

To All Offerors

TELEPHONE NO.

17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN

OFFER

18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK

BELOW IS CHECKED. SEE ADDENDUM

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

0001 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ printed in Publication 1212. The publication of this document is required by Treasury Regulations, and IRS does not have capability for producing the tables internally.

OID Tables for Publication 1212, as described in Section B.

0002 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ (Use Reverse and/or Attach Additional Sheets as Necessary)

25. ACCOUNTING AND APPROPRIATION DATA

26. TOTAL AWARD AMOUNT (For Govt. Use Only)

27a. SOLICITATION INCORPORATES BY REFERENCE FAR 52.212-1, 52.212-4. FAR 52.212-3 AND 52.212-5 ARE ATTACHED. ADDENDA ARE ARE NOT ATTACHED.

27b. CONTRACT/PURCHASE ORDER INCORPORATES BY REFERENCE FAR 52.212-4, FAR 52.212-5 IS ATTACHED. ADDENDA ARE ARE NOT ATTACHED.

28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND DELIVER

ALL ITEMS SET FORTH OR OTHERWISE IDENTIFIED ABOVE AND ON ANY ADDITIONAL

SHEETS SUBJECT TO THE TERMS AND CONDITIONS SPECIFIED HEREIN.

29. AWARD OF CONTRACT: REF. OFFER

DATED . YOUR OFFER ON SOLICITATION (BLOCK 5).

INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE SET FORTH

HEREIN, IS ACCEPTED AS TO ITEMS:

30a. SIGNATURE OF OFFEROR/CONTRACTOR 31a. UNITED STATES OF AMERICA (SIGNATURE OF CONTRACTING OFFICER)

30b. NAME AND TITLE OF SIGNER (TYPE OR PRINT)

30c. DATE SIGNED

31b NAME OF CONTRACTING OFFICER (TYPE OR PRINT)

31c. DATE SIGNED

AUTHORIZED FOR LOCAL REPRODUCTION STANDARD FORM 1449 (REV. 2/2012)

PREVIOUS EDITION IS NOT USABLE Prescribed by GSA - FAR (48 CFR) 53.212

X

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE (US$)

24.

AMOUNT (US$)

(CONTINUE)

calculations in excess of 350 calculations per year, as described in Section B.

Option Period 1 - Period of Performance:

01/01/2018 - 12/31/2018

1001 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ of this document is required by Treasury Regulations, and IRS does not have capability for producing the tables internally. OID Tables for Publication 1212, 1002 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ printed in Publication 1212. Bond calculations in excess of 350 calculations per year, as described in Section B.

Option Period 2 - Period of Performance:

01/01/2019 - 12/31/2019

2001 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ of this document is required by Treasury Regulations, and IRS does not have capability for producing the tables

2002 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________

32a. QUANTITY IN COLUMN 21 HAS BEEN

RECEIVED INSPECTED ACCEPTED, AND CONFORMS TO THE CONTRACT, EXCEPT AS NOTED:

32b. SIGNATURE OF AUTHORIZED GOVERNMENT

REPRESENTATIVE

32c. DATE 32d. PRINTED NAME AND TITLE OF AUTHORIZED GOVERNMENT

REPRESENTATIVE

32e. MAILING ADDRESS OF AUTHORIZED GOVERNMENT REPRESENTATIVE 32f. TELEPHONE NUMBER OF AUTHORIZED GOVERNMENT REPRESENTATIVE

32g. E-MAIL OF AUTHORIZED GOVERNMENT REPRESENTATIVE

33. SHIP NUMBER

34. VOUCHER NUMBER 35.AMOUNT VERIFIED

CORRECT FOR

36. PAYMENT

COMPLETE PARTIAL FINAL

37. CHECK NUMBER

PARTIAL FINAL

38. S/R ACCOUNT NUMBER 39.S/R VOUCHER NUMBER 40. PAID BY

41a. I CERTIFY THIS ACCOUNT IS CORRECT AND PROPER FOR PAYMENT 42.a. RECEIVED BY (Print) 41b. SIGNATURE AND TITLE OF CERTIFYING OFFICER 41c. DATE

42b. RECEIVED AT (Location)

42.c DATE REC’D (YY/MM/DD)

42d. TOTAL CONTAINERS

STANDARD FORM 1449 (REV. 3/2005) BACK

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE (US$)

24.

AMOUNT (US$)

(CONTINUE)

calculations in excess of 350 calculations per year, as described in Section B.

Option Period 3 - Period of Performance:

01/01/2020 - 12/31/2020

3001 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ of this document is required by Treasury Regulations, and IRS does not have capability for producing the tables

3002 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ calculations in excess of 350 calculations per year, as described in Section B.

Option Period 4 - Period of Performance:

01/01/2021 - 12/31/2021

4001 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ of this document is required by Treasury Regulations, and IRS does not have capability for producing the tables

4002 Original Issue Discount (OID) Tables to be 0.00 EA __________ __________ calculations in excess of 350 calculations per year, as described in Section B.

FORM 1449 CONTINUE SHEET 1

TIRN0-17-R-00009

SECTION B

SUPPLIES OR SERVICES AND PRICES/COSTS

B.1 General

The fixed prices under Items 0001, 1001, 2001, 3001, and 4001 include up to 350 new bond calculations per year. The new bond calculations are from Forms 8281. Each new Form 8281 can consist of one calculation or multiple calculations based on the number of bonds reported on Form 8281. In addition, inflation protection bond calculations are performed for section 1-C (which is not reported on Form 8281).

The fixed prices include up to 350 new calculations and all labor, research, contacts, communication, reports, supplies, materials, postage, shipping charges, equipment and project management used by the Contractor to perform all services required by the contract. The Contractor shall advise the COR by email and in the monthly report when 350 calculations have been performed.

B.2 Additional Calculations

Calculations in excess of 350 will be paid at the rates shown in Items 0002, 1002, 2002, 3002, and 4 002.

The Contractor shall advise the COR by email and in the monthly report when 75% of 550 (413) calculations have been performed. Any additional calculations above 550 shall be paid at these same rates.

The Contractor shall not perform any calculations above 550 without written notice to the COR and approval from the Contracting Officer.

PERFORMANCE WORK STATEMENT

1. B A C K G R O U N D

The Internal Revenue Service (IRS) is required to provide original issue discount information to brokers, middlemen, and the public on an annual basis. Publication 1212, Guide to Original Issue Discount (OID) Instruments, provides the information needed to perform various financial calculations and references a list of OID debt instruments (bonds) that are posted to the IRS website (www.irs.gov/pub1212). The information is collected from various sources, including completed Forms 8281, Information Return for Publicly Offered Original Issue Discount Instruments.

The bonds listed on the website include the amount of income to be reported on information returns for that calendar year. The income is calculated by a variety of methods. These calculations generate approximately 100 to 150 pages of tables.

The IRS, in an effort to provide the most accurate and complete information possible, will use the services of the Contractor to produce the OID tables that will be posted to the IRS website.

2. OBJECTIVE

The objective of the Publication 1212 project is for the Contractor to gather, analyze, and process bond information into tables that will be posted to the IRS website. The Contractor shall perform the following requirements stated in Paragraphs 3 and 4. The Contractor shall use any available resources to produce the tables. Except for Section I-B, the tables produced by the Contractor shall remain in the current format to preserve continuity for its audience. More than half the bond information will originate from information already on file with the IRS.

3. REQUIREMENTS

The Contractor shall meet the following requirements:

3.1 GENERAL

The Contractor shall provide all necessary labor, research, contacts, communication, reports, supplies, materials, postage, shipping charges, equipment and project management to perform the work described in the contract. With exception to the electronic data provided by the Government, the contractor shall provide all necessary supplies and materials required for the performance of the contract. Contract performance shall be in accordance with all contract terms and conditions, at the fixed rates of the contract. Performance shall be at the Contractor's site in the continental United States.

3.2 SERVICES SUMMARY OR AQL

Below is a matrix table listing a summary of the performance objectives and performance thresholds required by the government in contractor performance.

http://www.irs.gov/pub1212)

3.3 MEASURABLE TERMS

Performance Requirements Ref Output

Maintain/Update Database 3.3(a) 100%

OID Calculations 3.3(b) 100%

Produce Tables 3.3(c) 100%

OID Tables Output 3.3(d) 100%

Provide Written/Telephone Customer Service 3.3(e) 100%

The sections under Paragraph 4 detail the services that shall be provided to Tax Forms and Publications (TF&P) under this contract. A brief description of these services is provided below:

(a) Maintain and update the OID database using information from the IRS and Forms 8281 from issuers of OID debt instruments.

(b) Make OID calculations following the detailed specifications described in Paragraph 4.

(c) Produce a minimum of 11 tables using the formats as specified in Paragraph 4.12.

(d) Provide output of the OID tables in the format specified in Paragraph 4.12 and in accordance with Paragraph 5.

(e) Provide written and telephone assistance to the general public (an estimate of 25 inquiries annually) regarding OID computation. See Paragraph 4.11.

Deliverables Support Area Title Delivery Date

TF&P Provide Monthly Report Monthly – 5th business day TF&P OID Output Tables Bi-annually (Nov 15th & Jan 15th) TF&P Invoice Submission Monthly – 5th business day

3.3.1 Criteria for Acceptance.

All deliverables shall be submitted by the delivery date and the OID Tables shall be submitted in a draft format mutually agreed upon by the contractor and the Government.

3.4 COMMUNICATION WITH IRS

The Contractor shall forward all internal questions concerning the format, content, or accuracy of the OID tables to the IRS Contracting Officer's Representative (COR). The COR will receive for the Government all submissions called for under this contract and will provide technical guidance in all technical phases of the work.

Any questions concerning the contents, terms, and conditions of the contract shall be directed to the IRS Contracting Officer.

3.5 CONFIDENTIALITY

Form 8281, and its attachments, is a taxpayer-information return that is subject to Internal Revenue Code section 6103(n). Therefore, the Contractor shall comply with the disclosure requirements of the contract.

3.6 CONTRACTOR QUALITY CONTROL PROCEDURES

Within thirty (30) calendar days after award, the Contractor shall submit to the COR in writing a quality assurance program addressing the contract requirements. The quality assurance program shall be implemented to monitor internal operations and to inspect the products of each operation to ensure that quality assurance, inspection, and acceptance provisions herein are met. Controls shall include validity checking of data and bi-monthly review of the work of the Contractor's employees. Controls shall ensure that output contains all new bonds and the correct calculations of OID.

The Contractor's quality assurance program shall also include quality control procedures to protect the integrity of the Form 8281 and OID databases, and shall include proper backup procedures for all databases.

A copy of the quality assurance program shall include procedures for resolving discrepancies between the contractor' and the bond issuers' calculations. The COR will provide any comments on the program within thirty (30) calendar days of receipt. The Contractor shall make changes to the program within ten (10) calendar days after receipt of COR comments.

The Contractor shall report on a semi-annual basis, the results of the quality inspections taken.

These reports shall be sent to the COR by July 15 and January 15 of each year of the contract.

The Contractor shall perform all necessary proofreading to ensure that the tables conform to prior editions and that the text has been revised to reflect the correct years. The Contractor shall ensure the programming and format specifications are correct for new Forms 8281 calculations.

3.7 INFORMATION SECURITY

Information Security I Federal Information Security Management Act (FISMA)

Pursuant to the Federal Information Security Management Act (FISMA), Title Ill of the E-Government Act of 2002, P.L. 107-347, the contractor shall provide minimum security controls required to protect Federal information and information systems. The term 'information security' means protecting information and information systems from unauthorized access, use, disclosure, disruption, modification, or destruction in order to provide confidentially, integrity and availability.

The contractor shall follow the best practices and guidance established by NIST special publication 800 Series, Federal Information Processing Standards (FIPS), and OMS Policies for computer security to protect Federal Information, information systems and the Privacy Act to protect Personal Identifiable Information (PII). If applicable, the IRS may determine additional Information Technology (IT) Security standards and policies.

Treasury /IRS Policies for Information Technology (IT) Security

The contractor shall comply with Department of Treasury Directive TOP 85-01, Treasury Security Manual TOP 15-71, and Internal Revenue Manual 10.8.1 Information Technology Security Policy and Guidance. The contractor shall comply with IRS Internal Revenue Manuals (IRM) and Law Enforcement Manuals (LEM), when developing or administering IRS information and information systems.

The contractor shall comply with the Taxpayer Browsing Protection Act of 1997- Unauthorized Access (UNAX). This Act amends the Internal Revenue Code 6103 of 1986 to prevent the unauthorized inspection of taxpayer returns or tax return information.

Information Security Awareness and Training

The contractor shall comply with IRS mandatory annual Computer Security Awareness briefings, UNAX briefings and receive an initial orientation before access to IRS Information Systems.

Perform HSPD-12 Personal Identify Verification, physical and personnel security screening/background investigation for approval of a contractor badge for staff like access; then obtain 5081 approval to IRS information systems.

Handling Information Security Incidents

The contractor shall immediately report all computer security incidents that involve IRS information systems to the IRS Computer Security Incident Response Center (CSIRC). Any theft or loss of IT equipment with federal information/data must be reported within one hour of the incident to CSIRC.

CONTACTING IRS CSIRC

Web Site: www.csirc.web.irs.gov Email: csirc@irs.gov Phone 240-613-3606 Toll-Free (866) 216-4809, Fax 240- 613-4991

4. METHODOLOGY

The following procedures elaborate on the specifications in Paragraph 3.

4.1 COMPUTER PROGRAMMING

(a) Form 8281 database. The Contractor shall maintain the Form 8281 database.

The Contractor will supply the COR a copy of the database in the format designated by the government (Microsoft Access or Microsoft Excel or a mutually agreed upon software alternative).

The Contractor will ensure the database provided to the government is in a format compatible with the government's version of Microsoft Access, Microsoft Excel, or the agreed upon software alternative.

(b) OID computation. The Contractor shall make the OID computations for Section I-A, Section I-B, and Section I-C of Publication 1212 using the appropriate software.

4.2 GOVERNMENT FURNISHED PROPERTY

The COR will furnish the electronic data to the Contractor containing the Forms 8281 database and an ASCII file of the OID database. In addition, the Contractor will also receive examples of past tables, technical advice on interpretation of the OID regulations, a list of government officials to contact for various OID information, and new Forms 8281. Updated files will be furnished to the COR in the form of electronic data within thirty (30) calendar days after the end of the calendar year.

4.3 FORM 8281 DATABASE

The Contractor shall maintain and update the Form 8281 database as outlined in 4.3.1. The purpose of the database is to keep track of all the Forms 8281 filed and to record the reason for inclusion or non-inclusion in the tables associated with Publication 1212. The database also provides a convenient method for researching questions concerning bonds. The database contains the following information on each Form 8281 filed with the IRS.

4.3.1 FORMAT OF FORM 8281 DATABASE

1 - Serial number written on top right corner of Form 8281.

2 - Full name of issuing entity.

(Abbreviations Inc., Assn., Co., etc., are acceptable.)

3- Committee on Uniform Security Identification Procedures (CUSIP} number (N/A if none).

mailto:csirc@irs.gov

4 - Issue date of instrument.

5 - Maturity date of instrument.

6 - Issue price expressed in %.

(Program does not accept over 99%; left blank if over 99%.)

7- Stated interest rate.

8 - Yield to Maturity.

9- Comments. Classified with Roman numerals I-V and contractor comments regarding issue or calculation (unusual features of bond).

The Contractor shall keep the database current at all times. If a bond classification changes, the Contractor shall update the database within fifteen (15) calendar days of the change and before the final report (see Paragraph 4.12). Changes made after the monthly report and before the final report shall be included in the final report. The IRS will own the calculations, tables, and all other data produced by the contractor.

4.3.2 STRUCTURE OF FORM 8281 DATABASE

Structure for database: C: FORM 8281.xls Number of data records: As Received (XXXX) Date of last update: 09/30/2014

Field Field Name Type Width Dec

1 F8281 Numeric 5 2 NAME Character 41 3 CUSIP Character 10 4 ISSUE Date 8 5 MATURITY Date 8 6 ISSUEPRICE Numeric 8 4 7 INTEREST Numeric 8 4 8 Yield TO MATURITY Numeric 5 1 9 COMMENTS Character 41

10 CALLED Date 8 11 CONTACT Character 40 12 ADDRESS 1 Character 40 13 ADDRESS 2 Character 40 14 CITY Character 26 15 STATE Character 3 16 ZIP Character 11 17 TELEPHONE Character 14 **Total Characters** 316

4.4 COMPUTATION OF OID

The Contractor shall update any computations when changes are made to the law or regulations and shall include the information in the next monthly report. The Contractor shall use semi-annual accrual periods.

Except for section I-C, the issue price in each subsequent period after the first period becomes the adjusted issue price. In other words, the adjusted issue price equals the issue price plus accrued OID. The yield to maturity is generally fixed on the issue date of the bond. The stated interest payment is generally a fixed payment of interest that is made unconditionally in each accrual period throughout the life of the bond. See Paragraph 4.8, Unusual Bonds, for treatment of contingency interest payments.

The Contractor shall calculate all numbers to the following levels of precision:

(1) Daily OID: Figured to seven decimals and rounded to the sixth.

(2) OID per calendar year: Figured to three decimals and rounded to the second.

(3) Overall OID: Accurate within plus or minus $0.10.

4.5 MAKEUP OF TABLES

At this time, Publication 1212 contains 11 tables in three formats. Sections I-A and I-B provide OID information on long-term corporate and certain quasi-governmental bonds. Section I-C provides information on inflation- protected instruments issued by the U.S. Treasury. Section II provides OID information on stripped bonds and stripped coupons that are directly backed by the U.S.

Government. ("Stripped" coupons are coupons removed from a bond and sold separately from the bond. "Stripped" bonds have had the coupons removed.) Sections III-A through III-F provide OID information on short-term discount bonds issued by the U.S. Department of Treasury and quasi-governmental agencies. Section III-B, Student Loan Marketing Association, has been deleted for 2007 and subsequent years. The sections have been renumbered.

The sections are:

Section I-A:

Section I-B:

Section I-C:

Section II

Section III-A:

Section III-B:

Section III-C:

Section III-D:

Section III-E:

Section III-F:

(a) Section I-A

Corporate Debt Instruments Issued Before 1985 Corporate Debt Instruments Issued After 1984 Treasury Inflation-Protected Securities (TIPS) Stripped Components of U.S. Treasury and Government-Sponsored Enterprises Short-Term U.S. Treasury Bills Federal Home Loan Banks Federal National Mortgage Association Federal Farm Credit Banks Federal Home Loan Mortgage Corporation Federal Agricultural Mortgage Corporation

This section shall contain nongovernmental debt instruments issued before 1985. No new bonds are added. The Contractor shall keep this list current by updating OID amounts, providing information on called bonds, and deleting mature bonds or bonds called in the prior year.

For each bond, this section will list the following information.

(1) Name of the issuer.

(2) CUSIP number.

(3) Issue date (MM/DD/YY)

(4) Maturity date (MM/DD/YY)

(5) Issue price, expressed as percentage of principal amount (00.0000).

(6) Annual stated interest rate (00.0000).

(7) Accumulated OID from date of original issue to the end of the calendar year before the 1st year listed in (9) below. This should be shown per $1,000 of maturity value and equals the sum of OID reported for all prior calendar years.

(8) Daily OID for each period within and overlapping the calendar years.

The daily OID is the OID per accrual period divided by the number of days in the accrual period (0.000000).

(9) OID to be reported per $1,000 of maturity value for the calendar year (000.00).This equals the sum of OID for the accrual period(s) within the calendar year and, the product of the daily OID for those accrual periods and the number of days in those accrual periods that fall within the calendar year. The annual OID is shown for the current and next calendar year.

See Paragraph 4.4 for rounding conventions to be followed.

(b) Section I-B

This section shall contain nongovernmental debt instruments issued after 1984. The Contractor shall keep this list current by adding new bonds, updating OID amounts, providing information on called bonds, and deleting mature bonds or bonds called in the prior year.

For each bond, this section lists the following information.

(1) Name of the issuer.

(2) CUSIP number repeated after column 8 in printed copy.

(3) Issue date (MM/DD/YY)

(4) Maturity date (MM/DD/YY)

(5) Issue price, expressed as percentage of principal amount (00.0000).

(6) Annual stated interest rate (00.0000).

(7) Yield (added to bonds issued after December 31, 2006). For rounding, figure to four

(4) decimals and round to two (2).

(8) Accumulated OID from date of original issue to the end of the calendar year before the 1st year listed in (9) below. This should be shown per $1,000 of maturity value and equals the sum of OID reported for all prior calendar years.

(9) Daily OID for each period within and overlapping the calendar years.

The daily OID is the OID per accrual period divided by the number of days in the accrual period (0.000000).

(10) OID to be reported per $1,000 of maturity value for the calendar year (000.00). This equals the sum of OID for the accrual period(s) within the calendar year and, the product of the daily OID for those accrual periods and the number of days in those accrual periods that fall within the calendar year. The annual OID is shown for the current and next calendar year.

See Paragraph 4.4 for rounding conventions to be followed.

(c) Section I-C

This section shall contain a listing of OID for inflation-protected securities. The contractor shall keep the list current by adding new instruments, updating OID amounts, providing information on called instruments, and deleting matured instruments or instruments called in the prior year from information reported on the Department of Treasury website.

For each instrument, this section lists the following information:

(1) Name of issuer

(2) CUSIP number

(3) Issue date (MM/DD/YY)

(4) Maturity date (MM/DD/YY)

(5) Inflation-Adjusted Principal on Issue Date

(6) Stated Interest Rate

(7) Accumulated OID from date of original issue to the day after the end of the calendar year before the year listed in (9) below. This should be shown per $1,000 of maturity value and equals the sum of OID reported for all prior calendar years.

(8) Daily OID for the first three periods of the calendar year. The daily OID is the OID per accrual period divided by the number of days in the accrual period (0.000000).

(9) OID to be reported per $1,000 of maturity value for the calendar year (000.00). This equals the sum of OID for the calendar year. The annual OID is shown for the current calendar year.

See 4.4 for rounding conventions to be followed.

(d) Section II

This section shall contain a listing of OID for zero coupon instruments available through the Department of Treasury's STRIPS program, the Resolution Funding Corporation and other government-sponsored enterprises, or as instruments backed by U.S. Treasury securities. This section is included for the convenience of brokers and other middlemen. Holders of such instruments shall recompute the OID based on their purchase date and purchase price.

The COR will provide the information to the Contractor when it is received from Treasury.

The Contractor shall use this information to produce the table.

This section shall also contain a mandatory paragraph describing the general rules that apply to STRIPS. This paragraph can be found in the most current revision of Pub.

1212.

(e) Section III

(1) Section III-A. This section shall list short-term obligations issued by the Department of Treasury referred to as bills or T-bills. This section lists T-bills issued at a discount and maturing during the current year of publication and during the first five (5) months of the next calendar year. The Contractor shall use this information to produce the table.

The COR will provide a list of contacts after contract award.

(2) Section III-B through Section III-F. These sections shall reflect short-term obligations issued by Federal Home Loan Banks, Federal National Mortgage Association (Fannie Mae), Federal Farm Credit Banks, Federal Home Loan Mortgage Corporation (Freddie Mac), and Federal Agricultural Mortgage Corporation, respectively.

These sections shall reflect the noncompetitive discount price of the issuer's longest-maturity obligation that matures on each listed date.

The lists shall reflect auctions or offerings of short-term debt maturing in the year of publication through the last week of the year. The Contractor shall contact the issuers in September of each year to obtain the information.

Upon receipt of the listings, the Contractor shall scan for abnormal CUSIP numbers and verify the math for each of these sections. The Contractor shall perform this verification by adding the issue price of each maturity date to 10% of the dollar amount of discount for that date. The result should approximate 100 with a tolerance level to the 1st significant digit, resulting in no additional charge, shall the tolerance need to be modified for a given year. If problems are found, the Contractor shall consult the issuer.

See Paragraph 4.10 for the requirements regarding documentation of these contacts.

The COR will provide a list of contacts after contract award.

4.6 CALLED BONDS

The Contractor shall thoroughly research Sections I-A and I-B during the year, before final tables are produced, to determine if any of the bonds on the list have been or will be called.

The Contractor shall consider a bond called only if the entire issue is called. The Contractor shall ignore partial calls. The Contractor shall properly determine whether a bond is called by matching both the CUSIP number and the maturity date. If a bond is called, the Contractor shall compute OID for the year to the call date. The Contractor shall footnote the bond in question and list the corrected OID amount. The footnote shall indicate that OID has been computed to the call date.

The Contractor shall denote called bonds with asterisks in the printed output file. The footnote shall read as follows. "Called in 2xxx; reportable OID is computed to the call date."

Computation of OID on a called bond depends on the period issued.

The Contractor shall delete called bonds from the publication file (OID database) in the succeeding year. If a bond was called after work was completed on the tables for the year and before the end of that calendar year, the bond shall be deleted from OID database for the succeeding year.

The Contractor shall retain proof that a bond has been called. Acceptable proof shall include a photocopy of an article from Standard & Poor's Semi-Weekly Called Bond Record. The Contractor shall maintain an alphabetical file of these documents which shall be delivered to the COR within thirty (30) calendar days of the end of the calendar year.

4.7 MATURED BONDS

The Contractor shall purge the OID database annually of the bonds that matured in prior years. The Contractor shall remove documents, such as Forms 8281, from an active file and store them in an inactive file. The Contractor shall return the contents of the inactive file to the COR within thirty (30) calendar days of the end of the calendar year.

4.8 UNUSUAL BONDS

The financial community frequently creates new unusual types of bond issues that may warrant special consideration. If needed, the Contractor shall contact the issuer each year to determine the correct amount of OID to report or obtain a schedule from the issuer. The Contractor shall advise the COR within five (5) working days when these types of bonds surface. When unusual bond issues surface, the COR shall determine whether to include the bonds, and how they should appear in the OID database. The Contractor shall denote unusual bonds by a footnote to explain the difference.

The Contractor shall use 'C' or 'V' to separately identify contingency and variable interest bonds in the table.

4.9 NEW BONDS

The Contractor shall determine whether a new bond meets the criteria for inclusion (Regulations section 1.6049-5) in Publication 1212 tables and then screen the Form 8281 for missing or inaccurate information. The Contractor shall add information from Forms 8281 to the OID computation database within two (2) weeks of receipt.

The Contractor shall correctly enter the following information from the lines on Form 8281.

Form 8281

1a. Issuer's name

4. CUSIP number 5a. Issue date

6. Maturity date

8. Issue price 9a. Stated interest rate/variable/contingent

12. Yield to maturity

(a) Treatment of OID. The Contractor shall compute OID at the time of initial input of the bond information to ensure accuracy throughout the life of the bond. The Contractor shall resolve any discrepancies between the Contractor's figures and bond issuer's OID schedule by contacting the bond issuer. The Contractor shall include all contacts with bond issuers in the monthly report required in 4.13(d).

(b) Testing the accuracy of OlD figures. The OID tables reflect OID per $1,000 of maturity value for the calendar year. In general, the issue price plus total OID shall equal 1,000 (defined as an amount between 999.95 and 1,000). However, this rule will not apply to unusual debt instruments.

4.10 HANDLING OF ERRORS

The Contractor shall notify the COR within three (3) working days by email of any errors (including omissions) in the OID tables. Within ten (10) working days of the discovery of the error, the Contractor shall furnish the COR with a written error report and the corrected information as it should have been shown in the appropriate table.

(a) Error report. Each error report shall include:

(1) Date error discovered.

(2) Identification of the error (which section, issuer, etc.).

(3) The individual or organization that brought the error to the Contractor’s attention and the date.

(4) The cause of the error (math, proofreading, oversight, incorrect information furnished by issuer, etc.).

(5) Steps taken to prevent error from recurring.

(6) Any unresolved errors carried forward.

4.11 WRITTEN AND TELEPHONE ASSISTANCE

The Contractor shall establish telephone procedures to handle all inquiries (an estimate of 25 calls annually) regarding the tables in Publication 1212. The Contractor shall maintain a record of telephone inquiries showing the name and telephone number of the caller, the date of the call, the issuer of the obligation, the nature of the call, and the action taken. These records shall be provided to the COR at the end of the calendar year.

The Contractor shall also respond to correspondence and email (an estimate of 25 contacts annually) regarding the tables in Publication 1212. Copies of the written replies and/or records of telephone responses shall be maintained and provided to the COR at the end of the calendar year.

These telephone and written records shall be delivered to the COR within thirty (30) days of the end of the calendar year.

The Contracting Officer will provide the Contractor an annual letter to be used by the Contractor to contact the bond issuer. The letter will verify that the Contractor is authorized to receive information to make calculations for the OID tables.

4.12 OUTPUT

The Contractor shall provide timely output in accordance with Paragraph 5 of the OID tables in the format specified in this section. Output shall be provided in Microsoft Excel, Microsof t Word , HTML, and PDF, unless directed otherwise by the COR.

A. Draft output. The Contractor shall provide draft output of the tables in

Sections I-A, I-B, and I-C to the COR. If problems are identified, the Contractor shall submit a corrected draft within five (5) business days.

B. Final report. The Contractor shall produce two sets of OID tables.

1. The first set shall include Forms 8281 approved for inclusion and received from the IRS between January 1 and October 31 of the current year and between

October 26 and December 31 of the previous year for the first year of the contract. In subsequent years, the first set shall include Forms 8281 received from the IRS between January 1 and October 31 of the current year and between November 1 and December 31 of the previous year.

2. The second set of tables shall expand the first set of tables to include Forms

8281 approved for inclusion and received from the IRS between November 1 and December 31 of each year.

The tables shall also include all bonds listed in the previous year's edition that were called between January 1 and December 31 of the current year. The Contractor shall deliver the output of the OID tables by email and the format shall be as follows:

3. Output for Section I as of first business day after November 7 t h .

Section I-A and I-C shall appear in a format similar to present formats.

Section I-B format shall be changed to add a column for Yield to Maturity between "Annual Stated Interest Rate" and "Total OID for 1/1/XX." No more than thirty-five (35) lines of bond information shall appear on a centered page. The appropriate column headings shall appear on each page. They shall be updated to reflect year of publication and the following year. The heading for Yield to Maturity shall be shown as "YTM."

Specifications for Microsoft Excel spreadsheets. The Microsoft Excel Spreadsheet shall contain no macros and no proprietary data. Each table shall appear in a properly labeled worksheet. The Excel spreadsheet is intended for public distribution and for manipulation by unknown users.

A blank space shall appear between column heading and tabular material.

Appropriate spacing shall appear between groups of clearly defined related columns.

All columns shall be separated by at least twelve (12) points of blank space. If required, the Contractor and the COR will determine the minimum amount of blank space between the columns on award.

Each page shall have a header, set in 12 pt. boldface, indicating "Section I-A," "Section I-B," or "Section I-C" as appropriate.

Tabular material shall appear centered on the page with a minimum of one (1) inch margins, except Section I-B, whose margins shall be minimum one-half (1/2) inch due to the number of columns included. Appropriate footnotes shall appear within the centered page, not in the margins. The name of the issuer shall be repeated for each bond. If an issuer has several bonds which shall be carried over to a succeeding page, the issuer's name shall be repeated for each bond. The issuer's name shall be limited to one line using appropriate abbreviations. A list of the abbreviated names of the issuers shall be included at the end of Section I-B.

A rule shall separate tabular material from footnotes. The rule's length extends across columns 1 and 2.

Column heads shall be separated from tabular material by double rules. A single rule shall divide stacked multiple column heads from single column heads.

Introductory text material shall appear on the first page of each section. It shall be updated to reflect the current year and following year. The COR will provide any changes to the text as needed which shall be updated upon receipt.

The Contractor shall use Helvetica typeface and type size no smaller than six (6) points unless approved in advance by the COR.

4. Output for Section I as of December 31. The subsequent tables shall include all the information reported in paragraph (1) (above), and shall be expanded to include all Forms 8281 approved for inclusion and received from the IRS between November 1 and December 31 of the current year. The tables shall also include all bonds listed in the final output that were called between November 1 and December 31 of the current year. The Contractor shall deliver the final output of the OID tables in the same format as 1 above.

5. Final output for Section II. Tabular material shall be centered on the pages.

The first page shall have the header "Section II" and the second page shall have the header "Section II (Continued)."

An explanatory note shall be set on the second page. Tabular material shall be split between two (2) columns spread over and centered on two (2) pages with column headers repeated.

Heading and tabular material format shall be similar to present format with appropriate rules and white space separating columns and headers.

6. Final output for Section III-A. Tabular material shall be centered on the pages.

The Contractor shall use Helvetica typeface and type size no smaller than eight

(8) points unless approved in advance by the COR.

Left-hand pages shall have one (1) inch margin at top, left, and bottom, and one-half (1/2) inch margin on right. Right handed pages shall have one (1) inch margin at top, right, and bottom and one-half (1/2) inch margin on left.

The first page shall have the header "Section III-A” and the second page shall have the header "Section III-A (Continued)."

Five columns of centered tabular material shall flow between two (2) pages with column headers repeated on each page.

Subsequent year information shall be set as a separate table on a second page with column headings reflecting that year.

Rules shall separate column headings from tabular material.

7. Final output for Section III-B through III-F. Each section shall start a new page with an appropriate header identifying that section.

The first page shall have the header "Section I I I -B," etc., and subsequent pages in each section shall have headers "Section III-B (continued)" as appropriate.

Five (5) columns of tabular material shall flow from page to page. Column headings shall be repeated on each page. The last columns of each page, except the last page of the section, shall be aligned. Material shall be centered on the pages.

Numeral portion of CUSIP shall be repeated for each debt instrument. Left-hand pages shall have one (1) inch margin at top, left, and bottom, and one-half (1/2) inch margin on right. Right-hand pages shall have one (1) inch margin at top, right, and bottom and one-half (1/2) inch margin on left.

Rules shall separate column headings from tabular material.

The Contractor shall use Helvetica typeface and type size no smaller than eight (8) points, unless approved in advance by the COR.

C. Formats. The tables for each section shall be sent to the COR by email in the above formats in Microsoft Excel, text, HTML, and pdf, unless directed otherwise by the COR. See 5(h) for how to provide data if email is not available.

D. Cover Page. A cover page shall be inserted as page 1 of the tables. The text will be provided by the COR.

4.13 MONTHLY REPORT AND INVOICE

Monthly Report. The Contractor shall submit a report monthly by email to the h

COR, and to the Contracting Officer. The report is due, and must be received by the fifth (5th) business day of each month and shall contain the following information about the previous month's activities.

(a) A summary of all Forms 8281 completed and Forms 8281 newly received or under review, the number of calculations performed during the month and the year-to-date total of calculations performed. Each new Form 8281 received is considered to be one calculation.

(b) Lifetime schedules of OID accrual for all new issues completed.

(c) A brief summary of research done in the previous month on bond issues, including identifying bond information and results of the research. This includes called bonds, matured bonds, changes to bonds, etc.

(d) Summary of contacts with issuers of bonds or other individuals.

(1) Telephone contacts: Name of company or individual, date of contact, and brief summary of the conversation.

(2) Written response to correspondence: a copy of the correspondence and the Contractors response.

(e) Any other pertinent information.

5. Delivery Schedule

(a) Draft output of Section I-A and I-B shall be provided to the COR by the first business day in

September of each year by email. The COR will review the draft no more than ten (10) business days after receiving the draft (see 4.12 (a)) and respond by email. If any changes are recommended or required by the COR, the Contractor shall submit a revised draft within five (5) business days of receipt of comments from the COR.

(b) Draft output of all sections (including corrected draft of I-A and I-B), except Section I-C, shall be provided to the COR on October 10 of each year (or the first business day thereafter, if October 10 falls on a weekend).The COR will review the draft no more than ten (10) business days after receiving the draft (see 4.12 (a)) and respond by email.

(c) The final electronic file of the final OID Tables, including Section I-C, shall be delivered to the COR no later than the third business day following publication of the applicable inflation index (Section I-C), usually around November 15th of each year (see 4.12) by email within five (5) business days. Section I-C shall be delivered to the COR no later than the third business day following the publication of the applicable inflation index.

(d) Subsequent electronic file 01D tables for the period between November 1 and December 31 of each year will be provided to the COR by the first business day in January of the subsequent year.

(e) The Contractor shall provide to the COR in an electronic data format, the Forms 8281 database and related spreadsheets (see 4.1 and 4.2) by January 15th of each year.

(f) The Contractor shall submit a monthly report of contract activity to the COR on the fifth

(5th) business day of each month (see 4.13) by email.

(g) The Contractor shall notify the COR within three (3) working days of any errors that come to its attention in the OID tables, including omissions. Within ten (10) working days after discovery of an error, the Contractor shall furnish the COR by email with a written error report and the corrected information as it should have been shown in the appropriate table.

(h) If, for any reason, the Contractor is unable to send any reports by email, the data shall be provided on a CD. The COR will provide the address at the time of contract award.

(i) The Contractor shall insure the COR has received all reports. The emails shall be sent to the COR with a "CC” to the COR’s designee, to be provided at the time of contract award. The COR (or designee) shall respond to email reports within one (1) business day of receiving each report.

5.1 Late Delivery

(a) Should the Contractor not deliver the final electronic file of the Final OID tables, including Section I-C, to the COR no later than the first business day after November 7th of each year (see 4.12) by email, the contractor will be charged 1/30 of the monthly rate for each day the delivery is late.

(b) The Contractor will not be charged for late delivery when the delay is beyond the control and without the fault or negligence of the Contractor.

6. IRS Section 508 Related Clauses

IR1052.239-9008 Section 508 Information, Documentation and Support (SEP 2006)

In accordance with 36 CFR 1194, Subpart D, the electronic information technology (EIT) products and product support services furnished in performance of this contract shall be documented to indicate the current conformance level with Section 508 of the Rehabilitation Act of 1973, per the 1998 Amendments, and the Architectural and Transportation Barriers Compliance Board’s Electronic and Information Technology Accessibility Standards. At no time during the performance of the award shall the level of conformance go below the level of conformance in place at the time of award. At no additional cost, the contractor shall provide information, documentation, and support relative to the supplies and services as described in TIRNO-17-R-00009. The contractor shall maintain this detailed listing of compliant products for the full contract term, including forms of extensions, and shall ensure that it is current within five calendar days after award and within three calendar days of changes in products being utilized as follows:

(a) Product support documentation provided to end-users shall be made available in alternate formats upon request, at no additional charge.

(b) End-users shall have access to a description of the accessibility and compatibility features of products in alternate formats or alternate methods upon request, at no additional charge.

(c) Support services for products shall accommodate the communication needs of end-users with disabilities.

(End of clause)

IR1052.239.9010 Section 508 Services (SEP 2006)

All contracts, solicitations, purchase orders, delivery orders and interagency agreements that contain a requirement of services which will result in the delivery of a new or updated electronic and information technology (EIT) item/product must conform to the applicable provisions of the appropriate technical standards in 36 CFR 1194, Subpart B, and functional performance criteria in 36 CFR 1194.31, Subpart C, unless an agency exception to this requirement exists.

The following technical standards and provisions have been determined to be applicable to this contract:

_X__ 1194.21, Software applications and operating systems _X_(a) X (b) _X_(c) _X_(d) _X_(e) _X_(f) _X_(g) _X_(h) _X_(i) _X_(j) _X_(k) _X_(l)

_X__ 1194.22, Web-based intranet and internet information and applications _X_(a) _X_(b) _X_(c) _X_(d) _X_(e) _X_(f) _X_(g) _X_(h) _X_(i) _X_(j) X__(k) _X_(l) _X_(m) _X_(n) _X_(o) _X_(p)

___ 1194.23, Telecommunications products.

__(a) __(b) __(c) __(d) __(e) __(f) __(g) __(h) __(i) __(j) __(k) - __(k:1) __(k:2) __(k:3) __(k:4)

X 1194.24, Video and multimedia products __(a) __(b) _X_(c) _X_(d) _X_(e)

___ 1194.25, Self-contained, closed products __(a) __(b) __(c) __(d) __(e) __(f) __(g) __(h) __(i) __(j)

___ 1194.26, Desktop and portable computers __(a) __(b) __(c) __(d)

The standards do not require the installation of specific accessibility-related software or the attachment of an assistive technology device, but merely require that the EIT be compatible with such software and devices so that it can be made accessible if so required by the agency in the future.

The following functional performance criteria (36 CFR 1194.31) apply to this contract.

_X_ (a) At least one mode of operations and information retrieval that does not require user vision shall be provided, or support for assistive technology used by people who are blind or visually impaired shall be provided.

_X_ (b) At least one mode of operation and information retrieval that does not require visual acuity greater than 20/70 shall be provided in audio and enlarged print output working together or independently, or support for assistive technology used by people who are visually impaired shall be provided.

_X_ (c) At least one mode of operation and information retrieval that does not require user hearing shall be provided, or support for assistive…