CMMC levels
CMMC has three levels. Level 1 covers the 15 basic safeguarding requirements in FAR 52.204-21(b)(1) and protects Federal Contract Information (FCI). Level 2 covers the 110 requirements of NIST SP 800-171 Rev. 2 and protects CUI. Level 3 adds selected requirements from NIST SP 800-172 and is assessed by DCMA DIBCAC (32 CFR 170.18).
Controlled Unclassified Information (CUI)
CUI is government information that law, regulation or policy requires you to safeguard, defined in 32 CFR Part 2002 and listed in the CUI Registry. If you handle CUI, you generally need Level 2. See What is CUI?
POA&Ms
A Plan of Action and Milestones records unmet requirements and how you will close them. For Level 2, 32 CFR 170.21 allows a POA&M only with a score of at least 88, and only for eligible items; it must be closed within 180 days of the Conditional CMMC Status Date. See What is a POA&M?
System Security Plan (SSP)
The SSP describes your system boundary, environment and how each requirement is implemented. It is required by NIST SP 800-171 requirement 3.12.4, which is never POA&M-eligible, so a Level 2 assessment cannot be completed without one. See System Security Plan guide.