Definitions.

(a) Definitions generally applicable to the Thrift Savings Plan are set forth at 5 CFR 1690.1. (b) As used in this part: In-service withdrawal means an age-based or financial hardship withdrawal from the TSP that may be available to a participant who has not yet separated from Government service. Post-employment distribution means a distribution from the TSP that is available to a participant who is separated from Government service. Required beginning date means the required beginning date as defined in Internal Revenue Code section 401(a)(9) and the regulations and guidance promulgated thereunder. Required minimum distribution means the amount required to be distributed to a participant beginning on the required beginning date and every year thereafter pursuant to Internal Revenue Code section 401(a)(9) and the regulations promulgated thereunder, as applicable. Roth in-plan conversion means a taxable rollover to a designated Roth account as stated in 26 U.S.C. 402A(c)(4). TSP withdrawal means a post-employment distribution and/or an in-service withdrawal. [68 FR 35503, June 13, 2003, as amended at 70 FR 32215, June 1, 2005; 84 FR 46420, Sept. 4, 2019; 85 FR 40570, July 7, 2020; 87 FR 31681, May 24, 2022; 91 FR 1672, Jan. 15, 2026]