5 C.F.R. § 1690.11 Plan year.
Title 5 - Administrative Personnel
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.
Title 5: Administrative Personnel
PART 1690—THRIFT SAVINGS PLAN
Subpart B—Miscellaneous
§ 1690.11 Plan year.
