As used in Sec. 76.564, fixed costs means contributions of the grantee to fringe benefits and similar costs, but only those associated with salaries and wages that are charged as indirect costs, including--
(a) Retirement, including State, county, or local retirement funds, Social Security, and pension payments;
(b) Unemployment compensation payments; and
(c) Property, employee, health, and liability insurance. (Authority: 20 U.S.C. 1221e-3(a)(1), 2831(a), 2974(b), and 3474) [59 FR 59583, Nov. 17, 1994]