Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.9.108-2 Prohibition

(b)(1)Section 745 and its successor provisions include the following exception:  This section shall not apply to any Federal Government contract entered into before the date of the enactment of this Act, or to any task order issued pursuant to such contract.

(2) To ensure appropriate application of the prohibition and this exception, contracting officers should consult with legal counsel if, during the performance of a contract, a contractor becomes an inverted domestic corporation or a subsidiary of one.