(b)

1. (1) The required information applies to contract modifications—

   1. (i) Increasing the amount of a contract awarded before January 1, 1989, by $50,000 or more; and
   2. (ii) Entered into on or after April 1, 1990.
2. (2) The reporting requirement also applies to certain contracts and modifications thereto in excess of $25,000 entered into on or after January 1, 1989.

(c) The information to report is—

1. (1) Name, address, and TIN of the contractor;
2. (2) Name and TIN of the common parent (if any);
3. (3) Date of the contract action;
4. (4) Amount obligated on the contract action; and
5. (5) Estimated contract completion date.