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5 U.S.C. § 8433 — Benefits and election of benefits
Federal law — U.S. Code and appendices · legal_authorities
**(a)** An employee or Member who separates from Government employment is entitled to the amount of the balance in the employee’s or Member’s account (except for the portion of such amount forfeited under [section 8432(g) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/g&num=0&edition=prelim), if any) as provided in this section.
**(b)** Subject to [section 8435 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435&num=0&edition=prelim), any employee or Member who separates from Government employment is entitled and may elect to withdraw from the Thrift Savings Fund the balance of the employee’s or Member’s account as—
(1) an annuity;
(2) a single payment;
(3) 2 or more substantially equal payments to be made not less frequently than annually; or
(4) any combination of payments as provided under paragraphs (1) through (3) as the Executive Director may prescribe by regulation.
**(c)**
(1) In addition to the right provided under subsection (b) to withdraw the balance of the account, an employee or Member who separates from Government service may make one or more withdrawals of any amount in the same manner as a single payment is made in accordance with subsection (b)(2) from the employee’s or Member’s account.
(2) An employee or Member may request that the amount withdrawn from the Thrift Savings Fund in accordance with subsection (b)(2) be transferred to an eligible retirement plan.
(3) The Executive Director shall make each transfer elected under paragraph (2) directly to an eligible retirement plan or plans (as defined in section 402(c)(8) of the Internal Revenue Code of 1986) identified by the employee, Member, former employee, or former Member for whom the transfer is mad
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Source file: Laws/federal/codes/united-states-code/title-5/section-8433-benefits-and-election-of-benefits--f735a94fc4.md
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Source location: Title 5, Chapter 84, § 8433; chapter-084-federal-employees-retirement-system.md
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**(a)** An employee or Member who separates from Government employment is entitled to the amount of the balance in the employee’s or Member’s account (except for the portion of such amount forfeited under [section 8432(g) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/g&num=0&edition=prelim), if any) as provided in this section.
**(b)** Subject to [section 8435 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435&num=0&edition=prelim), any employee or Member who separates from Government employment is entitled and may elect to withdraw from the Thrift Savings Fund the balance of the employee’s or Member’s account as—
(1) an annuity;
(2) a single payment;
(3) 2 or more substantially equal payments to be made not less frequently than annually; or
(4) any combination of payments as provided under paragraphs (1) through (3) as the Executive Director may prescribe by regulation.
**(c)**
(1) In addition to the right provided under subsection (b) to withdraw the balance of the account, an employee or Member who separates from Government service may make one or more withdrawals of any amount in the same manner as a single payment is made in accordance with subsection (b)(2) from the employee’s or Member’s account.
(2) An employee or Member may request that the amount withdrawn from the Thrift Savings Fund in accordance with subsection (b)(2) be transferred to an eligible retirement plan.
(3) The Executive Director shall make each transfer elected under paragraph (2) directly to an eligible retirement plan or plans (as defined in section 402(c)(8) of the Internal Revenue Code of 1986) identified by the employee, Member, former employee, or former Member for whom the transfer is made.
(4) A transfer may not be made for an employee, Member, former employee, or former Member under paragraph (2) until the Executive Director receives from that individual the information required by the Executive Director specifically to identify the eligible retirement plan or plans to which the transfer is to be made.
(5) Withdrawals under this subsection shall be subject to such other limitations or conditions as the Executive Director may prescribe by regulation.
**(d)**
(1) Subject to paragraph (2) and subsections (a) and (c) of [section 8435 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435&num=0&edition=prelim), an employee or Member may change an election previously made under this subchapter, except that in the case of an election to receive an annuity, a former employee or Member may not change an election under this section on or after the date on which an annuity contract is purchased to provide for the annuity elected by the former employee or Member.
(2) A former employee or Member may not return a payment that was made pursuant to an election under this section.
**(e)**
(1) If an employee or Member (or former employee or Member) dies without having made an election under this section or after having elected an annuity under this section but before making an election under [section 8434 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8434&num=0&edition=prelim), an amount equal to the value of that individual’s account (as of death) shall, subject to any decree, order, or agreement referred to in [section 8435(c)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435/c/2&num=0&edition=prelim) be paid in a manner consistent with [section 8424(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8424/d&num=0&edition=prelim).
(2) Notwithstanding section 8424(d), if an employee, Member, former employee, or former Member dies and has designated as sole or partial beneficiary his or her spouse at the time of death, or, if an employee, Member, former employee, or former Member, dies with no designated beneficiary and is survived by a spouse, the spouse may maintain the portion of the employee’s or Member’s account to which the spouse is entitled in accordance with the following terms:
(A) Subject to the limitations of subparagraph (B), the spouse shall have the same withdrawal options under subsection (b) as the employee or Member were the employee or Member living.
(B) The spouse may not make withdrawals under subsection (g) or (h).
(C) The spouse may not make contributions or transfers to the account.
(D) The account shall be disbursed upon the death of the surviving spouse. A beneficiary or surviving spouse of a deceased spouse who has inherited an account is ineligible to maintain the inherited spousal account.
(3) The Executive Director shall prescribe regulations to carry out this subsection.
**(f)** Notwithstanding subsection (b), if an employee or Member separates from Government employment, and such employee’s or Member’s nonforfeitable account balance is less than an amount that the Executive Director prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment, unless an election under section 8432b(h)(2) is made to treat such separation for purposes of this subsection as if it had never occurred.
**(g)**
(1) At any time before separation, an employee or Member may apply to the Board for permission to borrow from the employee’s or Member’s account an amount not exceeding the value of that portion of such account which is attributable to contributions made by the employee or Member. Before a loan is issued, the Executive Director shall provide in writing the employee or Member with appropriate information concerning the cost of the loan relative to other sources of financing, as well as the lifetime cost of the loan, including the difference in interest rates between the funds offered by the Thrift Savings Fund, and any other effect of such loan on the employee’s or Member’s final account balance.
(2) Loans under this subsection shall be available to all employees and Members on a reasonably equivalent basis, and shall be subject to such other conditions as the Board may by regulation prescribe. The restrictions of [section 8477(c)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8477/c/1&num=0&edition=prelim) shall not apply to loans made under this subsection.
(3) A loan may not be made under this subsection to the extent that the loan would be treated as a taxable distribution under section 72(p) of the Internal Revenue Code of 1986.
(4) A loan may not be made under this subsection unless the requirements of [section 8435(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435/e&num=0&edition=prelim) are satisfied.
**(h)**
(1) An employee or Member may apply, before separation, to the Board for permission to withdraw an amount from the employee’s or Member’s account based upon—
(A) the employee or Member having attained age 59½; or
(B) financial hardship.
(2) A withdrawal under paragraph (1)(B) shall be available only for an amount not exceeding the value of that portion of such account which is attributable to contributions made by the employee or Member.
(3) Withdrawals under paragraph (1) shall be subject to such other limitations or conditions as the Executive Director may prescribe by regulation.
(4) A withdrawal may not be made under this subsection unless the requirements of [section 8435(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435/e&num=0&edition=prelim) are satisfied.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) The Board shall prescribe methods of payment of annuities under this subchapter.
(2) The methods of payment prescribed under paragraph (1) shall include, but not be limited to—
(A) a method which provides for the payment of a monthly annuity only to an annuitant during the life of the annuitant;
(B) a method which provides for the payment of a monthly annuity to an annuitant for the joint lives of the annuitant and the spouse of the annuitant and an appropriate monthly annuity to the one of them who survives the other of them for the life of the survivor;
(C) a method described in subparagraph (A) which provides for automatic adjustments in the amount of the annuity payable so long as the amount of the annuity payable in any one year shall not be less than the amount payable in the previous year;
(D) a method described in subparagraph (B) which provides for automatic adjustments in the amount of the annuity payable so long as the amount of the annuity payable in any one year shall not be less than the amount payable in the previous year; and
(E) a method which provides for the payment of a monthly annuity—
(i) to the annuitant for the joint lives of the annuitant and an individual who is designated by the annuitant under regulations prescribed by the Executive Director and (I) is a former spouse of the annuitant, or (II) has an insurable interest in the annuitant; and
(ii) to the one of them who survives the other of them for the life of the survivor.
**(b)** Subject to [section 8435(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8435/b&num=0&edition=prelim), under such regulations as the Executive Director shall prescribe, an employee, Member, former employee, or former Member who ele
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8434
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) The Board shall appoint, without regard to the provisions of law governing appointments in the competitive service, an Executive Director by action agreed to by a majority of the members of the Board.
(2) The Executive Director shall have substantial experience, training, and expertise in the management of financial investments and pension benefit plans.
**(b)** The Executive Director shall—
(1) carry out the policies established by the Board;
(2) invest and manage the Thrift Savings Fund in accordance with the investment policies and other policies established by the Board;
(3) purchase annuity contracts and provide for the payment of other benefits under subchapter III of this chapter;
(4) administer the provisions of this subchapter and subchapter III of this chapter;
(5) prescribe such regulations (other than regulations relating to fiduciary responsibilities) as may be necessary for the administration of this subchapter and subchapter III of this chapter; and
(6) meet from time to time with the Council upon request of the Council.
**(c)** The Executive Director may—
(1) prescribe such regulations as may be necessary to carry out the responsibilities of the Executive Director under this section, other than regulations relating to fiduciary responsibilities;
(2) appoint such personnel as may be necessary to carry out the provisions of this subchapter and subchapter III of this chapter;
(3) subject to approval by the Board, procure the services of experts and consultants under [section 3109 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3109&num=0&edition=prelim);
(4) secure directly from an Executive agency, the United States Postal Service, or the Postal Regulatory Commission any information necess
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8474
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1)
(A) A married employee or Member (or former employee or Member) may withdraw all or part of a Thrift Savings Fund account under subsection (b)(2), (3), or (4) of [section 8433 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8433&num=0&edition=prelim) or change a withdrawal election only if the employee or Member (or former employee or Member) satisfies the requirements of subparagraph (B). A married employee or Member (or former employee or Member) may make a withdrawal from a Thrift Savings Fund account under subsection (c)(1) of [section 8433 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8433&num=0&edition=prelim) only if the employee or Member (or former employee or Member) satisfies the requirements of subparagraph (B).
(B) An employee or Member (or former employee or Member) may make an election or change referred to in subparagraph (A) if the employee or Member and the employee’s or Member’s spouse (or the former employee or Member and the former employee’s or Member’s spouse) jointly waive, by written election, any right which the spouse may have to a survivor annuity with respect to such employee or Member (or former employee or Member) under [section 8434 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8434&num=0&edition=prelim) or subsection (b).
(2) Paragraph (1) shall not apply to an election or change of election by an employee or Member (or former employee or Member) who establishes to the satisfaction of the Executive Director (at the time of the election or change and in accordance with regulations prescribed by the Executive Director)—
(A) that the spouse’s whereabouts cannot be determined; or
(B) that
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8435
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** This section applies to any employee who—
(1) separates or enters leave-without-pay status in order to perform military service; and
(2) is subsequently restored to or reemployed in a position which is subject to this chapter, pursuant to chapter 43 of title 38.
**(b)**
(1) Each employee to whom this section applies may contribute to the Thrift Savings Fund, in accordance with this subsection, an amount not to exceed the amount described in paragraph (2).
(2) The maximum amount which an employee may contribute under this subsection is equal to—
(A) the contributions under section 8432(a) which would have been made, over the period beginning on date of separation or commencement of leave-without-pay status (as applicable) and ending on the day before the date of restoration or reemployment (as applicable); reduced by
(B) any contributions under section 8432(a) or 8440e actually made by such employee over the period described in subparagraph (A).
(3) Contributions under this subsection—
(A) shall be made at the same time and in the same manner as would any contributions under section 8432(a);
(B) shall be made over the period of time specified by the employee under paragraph (4)(B); and
(C) shall be in addition to any contributions then actually being made under section 8432(a).
(4) The Executive Director shall prescribe the time, form, and manner in which an employee may specify—
(A) the total amount such employee wishes to contribute under this subsection with respect to any particular period referred to in paragraph (2)(B); and
(B) the period of time over which the employee wishes to make contributions under this subsection.
The employing agency may place a maximum limit on the period of time referred to in subparagraph (B), which
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The purposes of this chapter are—
(1) to encourage service in the uniformed services by eliminating or minimizing the disadvantages to civilian careers and employment which can result from such service;
(2) to minimize the disruption to the lives of persons performing service in the uniformed services as well as to their employers, their fellow employees, and their communities, by providing for the prompt reemployment of such persons upon their completion of such service; and
(3) to prohibit discrimination against persons because of their service in the uniformed services.
**(b)** It is the sense of Congress that the Federal Government should be a model employer in carrying out the provisions of this chapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 4301
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this section—
(1) the term “basic pay” means basic pay payable under [section 204 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section204&num=0&edition=prelim);
(2) the term “full TSP member” means a member described in subsection (e)(1);
(3) the term “member” has the meaning given the term in [section 211 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section211&num=0&edition=prelim); and
(4) the term “Secretary concerned” has the meaning given the term in [section 101 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section101&num=0&edition=prelim).
**(b)**
(1) Any member eligible to participate in the Thrift Savings Plan by virtue of [section 211(b) of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section211/b&num=0&edition=prelim) may contribute to the Thrift Savings Fund.
(2)
(A) Except as provided in subparagraph (B), an election to contribute to the Thrift Savings Fund under this section may be made as provided under section 8432(b).
(B)
(i) Notwithstanding subparagraph (A), any individual who is a member as of the effective date that applies with respect to such individual under section 663 of the National Defense Authorization Act for Fiscal Year 2000 may make the first such election during the 60-day period beginning on such effective date.
(ii) An election made under this subparagraph shall take effect on the first day of the first applicable pay period beginning after the close of the 60-day period referred to in clause (i).
**(c)** Except as otherwise provided in this section, the provisions of this subchapter and subchapter VII shall apply with respect to members making con
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8440e
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this section—
(1) the term “available” refers to the availability of a criminal investigator and means that an investigator shall be considered generally and reasonably accessible by the agency employing such investigator to perform unscheduled duty based on the needs of an agency;
(2) the term “criminal investigator” means a law enforcement officer as defined under section 5541(3) (other than an officer occupying a position under title II of Public Law 99–399, subject to subsection (k)) who is required to—
(A) possess a knowledge of investigative techniques, laws of evidence, rules of criminal procedure, and precedent court decisions concerning admissibility of evidence, constitutional rights, search and seizure, and related issues;
(B) recognize, develop, and present evidence that reconstructs events, sequences and time elements for presentation in various legal hearings and court proceedings;
(C) demonstrate skills in applying surveillance techniques, undercover work, and advising and assisting the United States Attorney in and out of court;
(D) demonstrate the ability to apply the full range of knowledge, skills, and abilities necessary for cases which are complex and unfold over a long period of time (as distinguished from certain other occupations that require the use of some investigative techniques in short-term situations that may end in arrest or detention);
(E) possess knowledge of criminal laws and Federal rules of procedure which apply to cases involving crimes against the United States, including—
(i) knowledge of the elements of a crime;
(ii) evidence required to prove the crime;
(iii) decisions involving arrest authority;
(iv) methods of criminal operations; and
(v) availability of detecti
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5545a
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) An employee or Member may elect to contribute to the Thrift Savings Fund established by [section 8437 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8437&num=0&edition=prelim).
(2) An election may be made under paragraph (1) as provided under section 8432(b) for individuals who are subject to chapter 84 of this title.
**(b)**
(1) Except as otherwise provided in this subsection, the provisions of subchapters III and VII of chapter 84 of this title shall apply with respect to employees and Members making contributions to the Thrift Savings Fund under subsection (a) of this section.
(2)
(A) An employee or Member may contribute to the Thrift Savings Fund in any pay period any amount not exceeding the maximum percentage of such employee’s or Member’s basic pay for such pay period allowable under subparagraph (B).
(B) The maximum percentage allowable under this subparagraph shall be determined in accordance with the following table: In the case of a pay period beginning in fiscal year:The maximum percentageallowable is: 20016 20027 20038 20049 200510 2006 or thereafter100.
(C) Notwithstanding any limitation under this paragraph, an eligible participant (as defined by section 414(v) of the Internal Revenue Code of 1986) may make such additional contributions to the Thrift Savings Fund as are permitted by such section 414(v) and regulations of the Executive Director consistent therewith.
(3) No contributions may be made by an employing agency for the benefit of an employee or Member under [section 8432(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/c&num=0&edition=prelim).
(4) [Section 8433(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If an applicable retirement plan includes a qualified Roth contribution program—
(1) any designated Roth contribution made by an employee pursuant to the program shall be treated as an elective deferral for purposes of this chapter, except that such contribution shall not be excludable from gross income,
(2) any designated Roth contribution which pursuant to the program is made by the employer on the employee’s behalf on account of the employee’s contribution, elective deferral, or (subject to the requirements of section 401(m)(13)) qualified student loan payment shall be treated as a matching contribution for purposes of this chapter, except that such contribution shall not be excludable from gross income,
(3) any designated Roth contribution which pursuant to the program is made by the employer on the employee’s behalf and which is a nonelective contribution shall be nonforfeitable and shall not be excludable from gross income, and
(4) such plan (and any arrangement which is part of such plan) shall not be treated as failing to meet any requirement of this chapter solely by reason of including such program.
**(b) Qualified Roth contribution program** For purposes of this section—
(1) **In general** — The term “qualified Roth contribution program” means a program under which an employee may elect to make, or to have made on the employee’s behalf, designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make, or of matching contributions or nonelective contributions which may otherwise be made on the employee’s behalf, under the applicable retirement plan.
(2) **Separate accounting required** — A program shall not be treated as a qualified Roth contribution program unless the applic
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 402A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise specifically provided in this section, the provisions of chapter 84 of title 5 shall apply in the case of an employee of the Agency who is subject to chapter 84 of title 5 and who has a former spouse (as defined in [section 8401(12) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8401/12&num=0&edition=prelim)) or a qualified former spouse.
**(b) Definitions** For purposes of this section:
(1) **Employee** — The term “employee” means an employee of the Agency who is subject to chapter 84 of title 5, including an employee referred to in [section 2152(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section2152/a&num=0&edition=prelim).
(2) **Qualified former spouse** — The term “qualified former spouse” means a former spouse of an employee or retired employee who—
(A) in the case of a former spouse whose divorce from such employee became final on or before December 4, 1991, was married to such employee for not less than 10 years during periods of the employee’s service which are creditable under [section 8411 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8411&num=0&edition=prelim), at least 5 years of which were spent outside the United States by both the employee and the former spouse during the employee’s service with the Agency; and
(B) in the case of a former spouse whose divorce from such employee becomes final after December 4, 1991, was married to such employee for not less than 10 years during periods of the employee’s service which are creditable under [section 8411 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8411&num=0&edition=prelim), at least 5 years of
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 2154
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