1. (a) Definitions generally applicable to the Thrift Savings Plan are set forth at 5 CFR 1690.1.

2. (b) As used in this subpart:

   Administrative finding means an evidence-based determination reached by a hearing, inquiry, investigation, or trial before an administrative agency of competent jurisdiction in any State, territory or possession of the United States.

   Death benefit means the portion of a deceased participant's account that is payable under FERSA's order of precedence.

   Order of precedence means the priority of entitlement to a TSP death benefit specified in 5 U.S.C. 8424(d).

   Required beginning date means:

   1. (1) The end of the calendar year immediately following the calendar year in which the participant died; or
   2. (2) The end of the calendar year in which the participant would have attained age 70 1/2, whichever is later.

   Required minimum distribution means the amount required to be distributed to a beneficiary 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.

   TIN means a taxpayer identification number. A TIN may be a Social Security number (SSN), an employer identification number (EIN), or an individual taxpayer identification number (ITIN).

[68 FR 35509, June 13, 2003, as amended at 74 FR 63062, Dec. 2, 2009; 78 FR 57784, Sept. 20, 2013; 84 FR 46423, Sept. 4, 2019]