This is the second article in our series on capturing industrial base funding from the U.S. Department of Defense (DOD), the instrument of choice for awarding funds under this statutory authority. This article provides tips to contractors on how they can successfully negotiate recipient cost share. First, we discuss the statutory and regulatory guidance related to cost share, including a discussion of factors that the contractor can use to justify its level of recipient cost sharing. In other words, the government may choose not to select that offeror for award in the