Definitions.

CFR · 2024-01-01 · US · Title 5

As used in this chapter: (1) Roth contributions and associated earnings; and (2) Amounts rolled over to the TSP from a Roth account maintained by an eligible employer plans and earnings on those amounts. (1) The earlier of: (i) The actual date of a participant's first Roth contribution to the TSP; (ii) The “as of” date or attributable pay date (as defined in § 1605.1 of this subchapter) that established the date of the participant's first Roth contribution to the TSP; or (iii) The date used, by a plan from which the participant directly rolled over Roth money into the TSP, to measure the participant's Roth 5 year non-exclusion period. (2) If a participant has a civilian account and a uniformed services account, the Roth initiation date for both accounts will be the same. (1) All contributions and rollovers in a participant's traditional balance that would otherwise be includible in gross income if paid directly to the participant and earnings on those amounts; and (2) Earnings on any tax-exempt contributions in the traditional balance. The tax-deferred balance does not include tax-exempt contributions. (1) Tax-deferred contributions and associated earnings; (2) Tax-deferred amounts rolled over into the TSP and associated earnings; (3) Tax-exempt contributions and associated earnings; (4) Agency matching contributions and associated earnings; (5) Agency automatic (1%) contributions and associated earnings.

official document · source cfr-2024 · id 5:§ 1690.1