- (a) A participant or beneficiary participant may request up to a maximum of 26 Roth in-plan conversions per calendar year.
- (b) To be eligible for a Roth in-plan conversion, the participant or beneficiary participant must have a vested account balance of at least $500 at the time of the request.
- (c) The total amount of a conversion request must be at least $500.
- (d) Participants must retain at least $500 in each of their tax-deferred employee contribution, tax-exempt contribution, agency automatic (1%) contribution, and agency matching contribution balances.
- (e) Amounts invested in the Mutual Fund Window cannot be converted unless those amounts are first transferred back into one or more of the TSP core funds.
- (f) Administrative holds placed pursuant to § 1690.15 will restrict an individual from requesting a Roth in-plan conversion.
- (g) The TSP record keeper shall promptly notify the participant or beneficiary participant if their Roth in-plan conversion request is denied.
[91 FR 1672, Jan. 15, 2026]