Definitions.

CFR · 2024-01-01 · US · Title 5

(a) Definitions generally applicable to the Thrift Savings Plan are set forth at 5 CFR 1690.1. (b) As used in this part: (i) The pay date of a contribution that is being redesignated from traditional to Roth, or vice versa; (ii) In the case of the uniformed services, the pay date of a contribution that is being recharacterized from tax-deferred to tax-exempt, or vice versa; or (iii) The pay date of an erroneous contribution for which a negative adjustment is being made. However, if the erroneous contribution for which a negative adjustment is being made was a makeup or late contribution, the attributable pay date is the “as of” date of the erroneous makeup or late contribution. (i) Employee contributions that were timely deducted from a participant's basic pay but were not timely reported to the TSP record keeper for investment; (ii) Employee contributions that were timely reported to the TSP record keeper but were not timely posted to the participant's account by the TSP record keeper because the payment record on which they were submitted contained errors; (iii) Agency matching contributions attributable to employee contributions referred to in paragraph (i) or (ii) of this definition; and (iv) Delayed agency automatic (1%) contributions.

official document · source cfr-2024 · id 5:§ 1605.1