The written notice shall include the following:

1. (a) A detailed statement of the findings which support the Secretary's determination;
2. (b) A statement explaining the contractor's right to a hearing on the record under § 900.171 within 10 days of the emergency reassumption or such later date as the contractor may approve;
3. (c) An explanation that the contractor may be reimbursed for actual and reasonable “wind up costs” incurred after the effective date of the rescission; and
4. (d) A request for the return of property, if any.

[61 FR 32501, June 24, 1996, as amended at 75 FR 31701, June 4, 2010]