legal · go-v.org

Plan year.

CFR · 2024-01-01 · US · Title 5

The Thrift Savings Plan's plan year is established on a calendar-year basis for all purposes, except where another applicable provision of law requires that a fiscal year or other basis be used. As used in this section, the term “calendar-year basis” means a twelve-month period beginning on January 1 and ending on December 31 of the same year.

official document · source cfr-2024 · id 5:§ 1690.11