Section 1261.405 - Subdivision of claims not authorized; other administrative proceedings(a)Subdivision of claims. Claims may not be subdivided to avoid the $100,000 ceiling, exclusive of interest, penalties, and administrative costs, for purposes of compromise (§ 1261.414 ) or suspension or termination of collection (§ 1261.416 ) . The debtor's liability arising from a particular transaction or contract shall be considered a single claim (31 CFR 900.6 ) .(b) Required administrative proceedings. Nothing contained in these regulations is intended to require NASA to omit, foreclose, or duplicate administrative proceedings required by contract or other applicable laws and implementing regulations (4 CFR 101.7 ) .45 FR 48104, July 18, 1980, as amended at 82 FR 29384, June 29, 2017