The written notice shall include the following:
(a) A detailed statement of the findings which support the Secretary's determination;
(b) A statement explaining the contractor's right to a hearing on the record under Sec. 900.171 within 10 days of the emergency reassumption or such later date as the contractor may approve;
(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
(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]