What tax-deferred distributions will the TSP accept?The TSP will accept both transfers and rollovers of tax-deferredmoney from any eligible retirement plan as defined in InternalRevenue Code (IRC) § 402(c)(8)(B). An eligible retirement plan includesa traditional individual retirement account (IRA), a SIMPLEIRA to which the participant has contributed for at least 2 years,and an eligible employer plan. To be accepted by the TSP, distributionsmust meet different requirements depending on whetherthey are from an IRA or an eligible employer plan.
Before submitting this form, a TSP participant who would liketo transfer or roll over money into the TSP should check with arepresentative of his or her IRA or plan to determine what portionof a distribution (if any) meets the applicable requirements, asdescribed below.
Note: Participants are required to certify in Section I of thisform that the distribution they are seeking to transfer or rollover into the TSP meets the applicable requirements. If a participantcannot sign the certification, the TSP cannot accept thetransfer or rollover.
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