Am I required to enter discussions with all offerors in order to receive a revised small business subcontracting plan from the company in line for award?
FAR 19.702(a)(1) states, "In negotiated acquisitions, each solicitation of offers to perform a contract or contract modification, that individually is expected to exceed $700,000 ($1.5 million for construction) and that has subcontracting possibilities, shall require the apparently successful offeror to submit an acceptable subcontracting plan. If the apparently successful offeror fails to negotiate a subcontracting plan acceptable to the contracting officer within the time limit prescribed by the contracting officer, the offeror will be ineligible for award."
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You only have to negotiate the subcontracting plan with the apparently successful offeror. If you fail to negotiate an acceptable plan, then you move to the next in line for award. See FAR 19.705-4 in Reviewing the Subcontracting Plan.