5 USC 8440 - Tax treatment of the Thrift Savings Fund

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsecs. (a) and (c), is classified generally to Title 26, Internal Revenue Code.

Section 209 of the Social Security Act, referred to in subsec. (c), is classified to section 409 of Title 42, The Public Health and Welfare.

Amendments

1994—Subsecs. (a), (c). Puspan. L. 103–353 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

1992—Subsec. (a)(3). Puspan. L. 102–378 inserted “section 401(k)(4)(B) of such Code and” after “subject to”.

1988—Subsec. (a)(3). Puspan. L. 100–647, which directed the insertion of “, 401(k)(4)(B) of such Code,” after “subsection (span)”, could not be executed because of previous amendment by Puspan. L. 100–202, § 101(m) [title VI, § 624(span)(1)] which struck out “subsection (span)”. See 1987 Amendment note below.

1987—Subsec. (a)(3). Puspan. L. 100–202, § 101(m) [title VI, § 624(span)(1)], struck out “the provisions of subsection (span) and” after “subject to”.

Subsec. (span). Puspan. L. 100–202, § 101(m) [title VI, § 624(span)(2)], added subsec. (span) and struck out former subsec. (span) which consisted of pars. (1) and (2) providing that subsec. (a)(3) not apply to the Thrift Savings Fund unless the Fund meets the antidiscrimination requirements applicable to arrangements described in section 401(k) of title 26 and to matching contributions.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–353 effective with respect to reemployments initiated on or after the first day after the 60-day period beginning Oct. 13, 1994, with transition rules, see section 8 of Puspan. L. 103–353, set out as an Effective Date note under section 4301 of Title 38, Veterans’ Benefits.

Effective Date of 1992 Amendment

Amendment by Puspan. L. 102–378 effective Nov. 10, 1988, see section 9(span)(8) of Puspan. L. 102–378, set out as a note under section 6303 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.