Good Questions -

1.  Tuition Remission - My opinion (and I'd check with my cognizant audit
agency first) is that the tuition remission exclusion starts at the beginning
of your next fiscal year - regardless of what your rate agreement says.

2.  Subcontracts - You've been doing it wrong.  UNLESS you have a strange
rate agreement (like we did), you charge IDC on the first $25K of each
subcontract (subaward, subagreement, sub. . . , etc.) regardless of

the term of the subcontract.

I hope that helps.

Phil Spina
Wright State University
513-873-2425
xxxxxx@desire.wright.edu