TSP loan rollover deemed distribution trap

Updated: July 28, 2026

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The Federal Retirement Thrift Investment Board reports that roughly 1.0 million Thrift Savings Plan participants hold an active TSP loan at any given time. That figure comes from a participant base of about 6.9 million federal civilian, uniformed-service, and BPA accounts.

The mechanics of repayment look simple while a participant remains in pay status because the loan installments are deducted directly from biweekly payroll. The mechanics change at separation. Under IRC §72(p) and the TSP loan program rules at 5 CFR Part 1655, an unpaid loan balance at the participant’s separation date enters a 90-day repayment window.

Miss that window, and the unpaid balance is reclassified as a deemed distribution. That means taxable income to the participant, code L on the Form 1099-R, plus a 10% IRC §72(t) early-withdrawal penalty if the participant is under 59 and a half.

Section 13613 of the Tax Cuts and Jobs Act of 2017 opened a longer rollover window for the offset amount. The procedural details, however, decide the outcome. A federal retiree can land a clean rollover to a self-directed gold IRA, or face a five-figure tax bill at the next April filing.

Before you let a TSP loan become a deemed distribution at separation, see our 2026 on gold IRA dealers we warn federal retirees against. A dealer that mishandles a plan-loan-offset rollover at the receiving custodian end is the easiest way to convert a clean offset into a taxable distribution.

What a TSP loan deemed distribution actually is

A TSP loan is a participant-initiated borrowing from the participant’s own Thrift Savings Plan account, governed by IRC §72(p) and the FRTIB rules at 5 CFR Part 1655.

While the loan is current and the participant is in pay status, the borrowed funds are not a taxable distribution. The participant is contractually obligated to repay the principal and interest back into the account via biweekly payroll deduction.

The two loan types available are the general-purpose loan (maximum 5-year term) and the primary-residence loan (maximum 15-year term, used to acquire a primary residence and supported by a contract of sale or settlement statement).

The dollar ceiling is the lesser of 50% of the participant’s vested balance or $50,000 minus the highest outstanding loan balance in the prior 12 months.

A deemed distribution occurs when the contractual repayment obligation breaks down and the IRS treats the unpaid loan balance as if it had been distributed in cash. Two pathways trigger the deemed distribution.

The first is a missed scheduled installment payment while the participant is still employed (rare for TSP because of the payroll-deduction architecture, but possible during extended leave without pay or military leave).

The second, the focus of this guide, is separation from federal service or active duty with an unpaid loan balance that is not repaid in full within the post-separation repayment window.

In either case, the unpaid principal balance plus accrued interest is reported on Form 1099-R. Box 1 (gross distribution) equals the unpaid balance. Box 2a (taxable amount) equals that same figure. Box 7 (distribution code) is marked L.

The L code signals an unpaid loan, treated as a distribution but not eligible for rollover under the pre-TCJA rule set.

The deemed distribution stacks on top of any other taxable income the participant has for the year.

Consider a separating military retiree with $25,000 of unpaid TSP loan balance in a $90,000 marginal-bracket year. The deemed distribution adds about $5,500 to the federal tax bill at the 22% marginal rate. Add $2,500 in IRC §72(t) early-withdrawal penalty if the participant is under 59 and a half, plus state income tax where applicable.

The unpaid balance was already spent by the participant when the loan was originated, so the tax bill comes due without the cash to pay it. This is the trap.

The 90-day repayment window and the timing trap at separation

Under FRTIB rules, a separated participant has 90 calendar days from the date the TSP receives the agency notification of separation to repay the outstanding loan balance in full.

The clock does not start at the participant’s last day of pay. It starts when the employing agency transmits the separation code to the TSP. That transmission typically lands within 30 days of separation but can run longer for uniformed-service separations or during agency processing delays.

The TSP mails a notice to the participant’s address of record once the separation is processed, and the 90-day clock begins on that date.

Repayment must arrive as a single lump sum directly to the TSP, via personal check, cashier’s check, or money order. Partial repayments do not extend the deadline. Direct trustee-to-trustee transfers from an IRA back into the TSP loan are not permitted, because a TSP loan is not a rollover-eligible asset.

If the participant cannot fund the repayment from outside cash within the 90-day window, the unpaid balance is reclassified as a loan offset distribution on day 91.

The TSP zeroes the outstanding loan on its books and issues a Form 1099-R. The coding is either L (deemed distribution) or 1 or 7, depending on the offset cause and timing. Code 1 or 7 signals a loan offset distribution treated as an eligible rollover distribution.

The distinction between code L (deemed distribution) and a plan loan offset (PLO) reported as an ordinary distribution is the pivot point of this guide. A deemed distribution under IRC §72(p) coded L is not eligible for rollover: the unpaid balance is taxable, and no rollover cure exists.

A plan loan offset, by contrast, is reported as an ordinary distribution and is eligible for rollover, with the post-TCJA extended deadline for qualifying plan loan offsets (QPLO).

A separated participant whose unpaid balance is processed as a QPLO can roll the offset amount to a Traditional IRA, a Roth IRA, or another qualified plan and avoid the tax entirely. QPLO treatment is the typical TSP approach at separation, per FRTIB practice. A participant whose unpaid balance is processed as a deemed distribution coded L cannot.

Confirming the 1099-R coding within 30 days of issuance is the single most important step in the post-separation sequence.

The TCJA 2017 escape hatch: qualified plan loan offset rollover deadline

Before the Tax Cuts and Jobs Act of 2017, a plan loan offset distribution had to be rolled over within the standard 60-day rollover window under IRC §402(c)(3). For a federal retiree who learned about the deemed distribution from the January Form 1099-R after a prior-year separation, the 60-day window had often already expired. Section 13613 of the TCJA created a new category, the qualified plan loan offset (QPLO), defined at IRC §402(c)(3)(C), with a substantially longer rollover deadline.

A QPLO is a plan loan offset that occurs because of the termination of the qualified plan or the failure to meet the loan repayment terms because of severance from employment. The TCJA defines severance from employment broadly to include retirement, resignation, dismissal, and the end of active-duty service for uniformed participants.

The QPLO rollover deadline runs to the due date of the participant’s federal income tax return (including extensions) for the year in which the offset distribution occurs.

Here is how the QPLO window works in practice. For a participant separating in June 2025 with an unpaid TSP loan offset processed on day 91, the QPLO rollover deadline is April 15, 2026. Filing Form 4868 for an automatic six-month extension pushes that deadline to October 15, 2026.

The full Treasury final regulations are at Treas. Reg. §1.402(c)-3, finalized December 2020.

The QPLO rollover deadline applies whether the receiving IRA is a Traditional IRA or a Roth IRA. For a Roth IRA, the offset amount enters as a Roth conversion and is subject to ordinary income tax on the converted amount. Another qualified plan that accepts rollovers is also eligible.

For a Modernization Act partial-withdrawal sequence running in parallel with a QPLO rollover, the two flows are independent. The partial withdrawal moves the post-loan balance directly. The QPLO rollover moves the offset amount separately. Both can land in the same self-directed IRA at the receiving custodian.

The mechanic, executed cleanly, keeps the deemed-distribution exposure at zero and routes the full pre-separation TSP balance (including the previously borrowed loan principal) into the gold IRA.

Step-by-step: how to roll over a TSP loan offset to a self-directed gold IRA

The procedure has seven ordered steps. The earlier the participant starts the sequence (ideally before separation), the more headroom exists in the 90-day repayment window and the QPLO rollover window. Done in this sequence, the loan offset lands at the gold IRA custodian as a non-taxable rollover with the offset amount fully preserved. Done out of order, the participant can end up with an L-coded 1099-R that no rollover cure can reach.

Can you roll your account into a precious metals IRA? Eligibility checker

Most retirement money can move into a precious metals IRA once it qualifies as an eligible rollover distribution. Pick your account type and situation for a general answer. Always confirm specifics with your plan administrator or custodian.

Account typeTraditional IRARoth IRASEP IRASIMPLE IRA401(k) or 403(b) from a former employer401(k) or 403(b) at your current employerGovernmental 457(b)Thrift Savings Plan (TSP)Pension lump sum or refund (after you separate) Your situationSeparated from that employerStill employed there, under 59 and a halfStill employed there, age 59 and a half or older

Check eligibility

General guidance only, not tax or financial advice. Eligibility depends on your specific plan document and IRS rules; confirm with your plan administrator and a tax advisor. A direct trustee-to-trustee transfer avoids the 60-day rule and 20% mandatory withholding.

The right dealer explains every fee up front. Get Augusta's free precious metals IRA company checklist.

Figure 1. The seven-step TSP loan offset rollover sequence. Steps 1 to 3 review the loan status and choose between cash repayment and offset rollover. Steps 4 to 7 execute the QPLO rollover within the extended TCJA window and complete the metals purchase at the IRS-approved depository.

1. Pull the current TSP loan balance and review the loan type. Log in to my.tsp.gov, navigate to Loans and Withdrawals, and confirm the outstanding principal, accrued interest, scheduled payoff date, and loan type (general purpose or residential). Pull the original loan agreement showing the repayment schedule. Note the highest loan balance in the prior 12 months because it affects the participant’s future TSP loan ceiling if a second loan is contemplated.
2. Decide between cash repayment and offset rollover before separation. If the participant has $25,000 in liquid savings and a $25,000 outstanding TSP loan, cash repayment within the 90-day window is the cleaner path because it preserves the full pre-separation balance inside the TSP at the Plan’s low expense ratios. If the participant does not have the cash, the offset rollover is the route. The decision needs to be made before separation, not after, because the repayment can be made any time during the 90-day window but the QPLO rollover paperwork at the receiving custodian takes time to coordinate.
3. Open the self-directed gold IRA at a vetted custodian. The receiving custodian must accept rollovers of qualified plan loan offset amounts and must support both Traditional IRA and Roth IRA destination types matching the source TSP bucket. The participant should confirm in writing that the custodian processes QPLOs separately from standard direct rollovers because the 1099-R coding and the participant’s deadline are different. Open the receiving Roth IRA in parallel if any portion of the offset comes from Roth TSP.
4. Submit the separation paperwork at tsp.gov and let the 90-day clock start. The participant completes the separation transactions in the my.tsp.gov portal and confirms the address of record is current. The TSP mails the loan-status notice once the separation code is received from the employing agency. The 90-day repayment window starts on the date of that notice, not on the participant’s last day of pay. If the participant elects cash repayment, mail the certified funds to the address on the notice; if not, allow the offset to occur on day 91.
5. Verify the Form 1099-R coding within 30 days of receipt. The Form 1099-R issued in January following the offset year is the controlling document. Box 1 (gross distribution) shows the offset amount, Box 2a (taxable amount) shows the same figure, and Box 7 shows the distribution code. The correct code for a QPLO is the offset code (1 if under 59 and a half, 7 if age 59 and a half or older) combined with the loan offset indicator, not the L code reserved for non-rollover-eligible deemed distributions. If the TSP issues an L-coded 1099-R for a separation-triggered offset, contact the TSP within 30 days to request a corrected 1099-R reclassifying the offset as a QPLO.
6. Execute the QPLO rollover to the receiving IRA by the tax-return deadline. The participant funds the rollover by depositing the offset amount (the gross dollar figure shown in Box 1 of the 1099-R) into the receiving IRA from outside funds within the QPLO window (tax return due date plus extensions for the year of the offset). The receiving custodian processes the deposit as a QPLO rollover and issues Form 5498 for the year of the rollover showing the rolled amount. Both Form 1099-R and Form 5498 must be retained for the participant’s audit file. The participant reports the rollover on Form 1040 Line 5b (or 4b for IRA rollovers depending on source coding) as a non-taxable rollover.
7. Direct the custodian to purchase IRS-approved metals at the depository. Once the QPLO funds settle, the participant instructs the dealer on metals allocation. The metals must meet IRS fineness standards under IRC §408(m): gold .995 or higher (American Gold Eagles are a statutory exception), silver .999 or higher, platinum and palladium .9995 or higher. Storage must be at an IRS-approved depository. Home storage was rejected by the Tax Court in McNulty v. Commissioner, 157 T.C. No. 10 (2021), with the entire IRA balance reclassified as a taxable distribution plus accuracy-related penalty.

How combat-zone basis interacts with a TSP loan offset

For military participants with combat-zone tax-exempt (CZTE) contributions inside Traditional TSP, the loan-offset mechanic adds a basis-allocation layer that is easy to miss. Combat-zone contributions under IRC §112 sit inside the Traditional TSP balance as after-tax basis. The TSP tracks basis at the account level, not at the contribution level, which means a partial offset of the Traditional TSP balance carries basis pro rata under IRC §72(d).

The IRS treats $4,000 of the offset as basis and $16,000 as pre-tax. That ratio comes from the basis fraction: $40,000 divided by $200,000 equals 20 percent. So for a participant with $40,000 of CZTE basis inside a $200,000 Traditional TSP balance who experiences a $20,000 loan offset, the basis share is $4,000 and the pre-tax share is $16,000.

The basis portion can be routed to a Roth IRA under IRS Notice 2014-54 without tax; the pre-tax portion goes to a Traditional IRA as a QPLO rollover. The Form 1099-R Box 5 figure shows the basis amount attributable to the offset.

The split-rollover capability formalized by the TSP Modernization Act applies to offset rollovers as well, but only if the receiving Roth IRA and Traditional IRA are both open at the custodian by the QPLO deadline. For the broader basis-tracking mechanics across all TSP withdrawal types, see our combat-zone basis tracking guide.

One edge case worth flagging: a loan offset from Roth TSP lands as a Roth IRA rollover with no basis-tracking layer because the entire Roth account is already basis. The 5-year clock on the receiving Roth IRA, however, starts at the first contribution to that Roth IRA, not at the first Roth TSP contribution.

A participant rolling a Roth TSP offset to a newly opened Roth IRA may face a 5-year clock on the receiving account before qualified-withdrawal treatment applies to the earnings portion of any future distribution. IRS Publication 590-B covers the 5-year rule mechanics in detail.

Common mistakes federal contractors and military retirees make

Five recurring errors come up in TSP loan-offset cases that did not appear in the pre-TCJA rule set. Each is documented either in IRS guidance, in FRTIB participant-services case patterns, or in tax-clinic intake files for federal contractors and military retirees who consolidated retirement balances after separation.

Mistake 1: assuming the 60-day rollover window applies to a TSP loan offset. Pre-TCJA, a plan loan offset was rollover-eligible only within the standard 60-day window of IRC §402(c)(3). Many published rollover guides and even some custodian onboarding scripts still reference the 60-day rule for loan offsets.

The TCJA extended the deadline to the participant’s tax return due date with extensions for QPLOs (severance-triggered offsets). A participant who learns about the offset from the January 1099-R after a June separation has until October 15 (extended) of the following year to roll the offset, not 60 days from January.

The pre-TCJA 60-day rule still applies to non-QPLO offsets, such as a deemed distribution from a missed installment while still employed.

Mistake 2: accepting an L-coded 1099-R without challenging it. The L distribution code on Form 1099-R signals a deemed distribution under IRC §72(p) that is not eligible for rollover. A separation-triggered loan offset that should be a QPLO is sometimes coded L by mistake, particularly when the loan installment was missed shortly before separation.

If the offset occurred because of severance from employment, it qualifies as a QPLO and should be coded as an ordinary distribution (1 or 7), not L. The participant has 30 days from receipt to request a corrected 1099-R from the TSP. After 30 days, the IRS treats the original coding as authoritative and the rollover cure is gone.

Mistake 3: trying to use TSP funds to repay the loan during the 90-day window. The 90-day repayment must be made from outside cash (personal funds, a non-TSP brokerage account, or a non-retirement savings account). The participant cannot direct the TSP to liquidate a portion of the account balance and apply the proceeds to the loan repayment.

The TSP loan is a separate asset on the participant’s account ledger, and the repayment is a contractual obligation that runs in only one direction.

Attempting an internal liquidation to repay a separation-triggered loan converts the liquidated portion into a separate cash distribution. That distribution is subject to ordinary tax, plus the 10% penalty if the participant is under 59 and a half. Meanwhile, the underlying loan still defaults at day 91.

Mistake 4: forgetting that the QPLO rollover funding comes from outside cash, not from the TSP. A QPLO rollover requires the participant to deposit the offset amount into the receiving IRA from external funds. The offset itself zeroed out the loan on the TSP books; no money moves from the TSP to the IRA.

The participant who needs $25,000 to roll the offset must source that $25,000 from a savings account, a brokerage account, an emergency fund, or a family loan. For a federal retiree whose savings are illiquid (real estate equity, vested employer stock, an annuity), the QPLO rollover may not be operationally available even if the deadline is open.

Confirm liquidity before counting on the rollover.

Mistake 5: rolling the QPLO to a Traditional IRA when the source bucket was Roth TSP. A Roth TSP loan offset must be rolled to a Roth IRA to preserve the Roth treatment.

Rolling Roth TSP basis to a Traditional IRA is a reportable error that loses the tax-free growth treatment and adds the rolled amount to the Traditional IRA’s pro-rata basis tracking under IRC §408(d)(2). The TSP separately tracks Traditional and Roth balances at the participant level, and the 1099-R is issued by source bucket.

Confirm the source coding on the 1099-R and route each portion to the correct receiving IRA type. The cleaner path is to open both Traditional and Roth IRAs at the receiving custodian before the QPLO deadline so the routing decision can be made without paperwork delay.

Coordinating a TSP loan offset with contractor 401(k) consolidation

A military veteran who separated with a TSP loan balance, then accumulated a 401(k) at one or more private-sector federal contractor employers, can consolidate the full retirement balance inside a single self-directed IRA. The QPLO rollover and the 401(k) rollovers run on parallel timelines at the receiving custodian.

The order of operations matters here. The QPLO deadline ties to the year of the offset, not the year the receiving IRA was opened. The contractor 401(k) rollovers run on the standard direct trustee-to-trustee timeline, without a QPLO-style deadline.

The cleanest sequence opens both Traditional and Roth IRAs at the receiving custodian before separation. Then the TSP separation paperwork is handled on schedule. Next, the QPLO rollover is funded from outside cash before the tax return deadline, including extensions. Finally, each contractor 401(k) is rolled as a direct trustee-to-trustee transfer to the same Traditional IRA, or to the Roth IRA for any Roth 401(k) portion.

Each contractor 401(k) generates its own 1099-R with code G for the direct rollover; the QPLO rollover generates its own 1099-R with the offset coding. The receiving custodian processes each as a separate inbound transfer, with the source-plan documentation preserved for audit.

A federal contractor who held a TSP loan at uniformed-service separation, then accumulated a contractor 401(k) over five years, can land the full consolidated balance inside the gold IRA with no income recognition. The gold position is funded from the consolidated pre-tax bucket.

For the broader procedural framework on 401(k) consolidation, see our 401(k)-to-gold-IRA rollover guide, and for the partial-withdrawal mechanics that run in parallel post-separation, see our TSP Modernization Act partial-withdrawal guide. The downstream effect, for the surviving spouse or adult-child beneficiary, is that the consolidated account stays clean of orphan source-plan paperwork at the next inheritance event.

What to do if the 1099-R already came back coded L

For a participant who received an L-coded 1099-R for what should have been a QPLO, the cure path is narrow but still open if acted on quickly.

Start by gathering documentation showing the offset was severance-triggered. You will need the SF-50 or DD Form 214 confirming the separation date, the TSP loan-status notice showing the 90-day window, and the loan agreement showing the original repayment schedule.

The second step is to request a corrected 1099-R from the TSP via the participant services portal at tsp.gov, citing IRC §402(c)(3)(C) and Treas. Reg. §1.402(c)-3. The correction request should be submitted within 30 days of the original 1099-R receipt to avoid IRS treatment of the original coding as final.

If the corrected 1099-R reclassifies the offset as a QPLO, the participant proceeds with the rollover under the TCJA extended deadline.

If the TSP declines to correct (rare for clearly severance-triggered offsets, but possible when documentation is incomplete), you can take the IRS-internal route. File Form 1040 with the rollover claimed as a QPLO and attach a statement explaining the discrepancy. This route preserves your position but does invite IRS scrutiny at the next examination cycle.

A tax professional familiar with QPLO mechanics should review the filing before submission.

For participants outside both windows (the 30-day correction request and the tax-return deadline including extensions), the deemed distribution is final and the rollover is gone. The only remaining option is to file an amended return for the offset year if any reasonable-cause relief applies. Reasonable-cause relief for missed deadlines is rarely granted by the IRS for self-directed errors.

The cleaner protective measure: plan the loan term to settle before your planned separation date. That eliminates the post-separation window risk entirely, for any federal retiree who is still holding a TSP loan in the years before separation.

Frequently asked questions on TSP loan deemed distribution and offset rollover

How long do I have to repay a TSP loan after I separate from federal service?

A separated participant has 90 calendar days from the date the TSP mails the loan-status notice to repay the outstanding loan balance in full. That notice is itself mailed once the employing agency transmits the separation code, typically within 30 days of separation.

Repayment must be made in a single lump sum from outside cash via personal check, cashier’s check, or money order. The TSP cannot accept partial repayments to extend the deadline, and the loan balance cannot be repaid from the participant’s own TSP account by internal liquidation.

If the participant cannot fund the repayment within the 90-day window, the unpaid balance is reclassified as a plan loan offset on day 91 and a Form 1099-R is issued the following January.

Can I roll over a TSP loan offset to a gold IRA?

Yes, if the offset qualifies as a qualified plan loan offset under IRC §402(c)(3)(C). A QPLO is a plan loan offset triggered by termination of the plan or severance from employment, including retirement, resignation, dismissal, and the end of active-duty service.

The QPLO can be rolled to a Traditional IRA, a Roth IRA, or another qualified plan that accepts rollovers. The rollover deadline is the participant’s federal tax return due date (including extensions) for the year of the offset. The receiving IRA can be a self-directed IRA holding IRS-approved precious metals at an approved depository.

The funding for the rollover comes from outside cash, not from the TSP, because the offset itself zeroed the loan on the TSP books with no funds movement.

What is the difference between a deemed distribution (code L) and a plan loan offset?

A deemed distribution under IRC §72(p) is reported with code L on Form 1099-R and is not eligible for rollover. It signals that the loan failed to meet the IRC §72(p) requirements (missed installment, exceeded term, exceeded dollar ceiling).

A plan loan offset, by contrast, is an ordinary distribution. It zeros the loan against the participant’s vested account balance at separation or plan termination and is eligible for rollover. The QPLO extended deadline applies when severance from employment triggered the offset.

The 1099-R coding for an offset uses the standard distribution code: 1 for under 59 and a half, 7 for 59 and a half or older. The offset is identified by the loan-offset reporting indicator, not by code L. Confirming the coding on the 1099-R within 30 days of receipt is the controlling step in the rollover sequence.

Do I owe the 10% early-withdrawal penalty on a TSP loan offset if I am under 59 and a half?

If the offset is rolled over within the QPLO deadline, no tax and no penalty applies because no distribution is recognized for income tax purposes.

If the offset is not rolled over and the participant is under 59 and a half at the time of the offset, the 10% IRC §72(t) early-withdrawal penalty applies to the pre-tax portion. This holds unless an exception applies.

Three exceptions come up most often for federal retirees. The separation-from-service-at-age-55 exception under IRC §72(t)(2)(A)(v) requires separation in or after the year the participant turns 55. The public-safety officer separation-at-50 exception falls under IRC §72(t)(10). The substantially equal periodic payments election is available under IRC §72(t)(2)(A)(iv). For most participants, the QPLO rollover route is structurally simpler than navigating these §72(t) exceptions.

Can I take a new TSP loan and use the proceeds to repay the old one before separation?

No. The FRTIB rules limit a participant to one general-purpose loan and one residential loan outstanding at any time, with a 60-day wait after a prior loan payoff before a new general-purpose loan can be originated.

A new loan cannot be taken to repay an existing loan. The $50,000 dollar ceiling is calculated against the highest balance in the prior 12 months, which limits the new-loan amount available if the old balance was recently paid.

The protective measure is to plan the loan term inside the participant’s expected service window, not to chain loans across the separation date.

More on OPRS

• TSP to gold IRA rollover: federal employee guide. The full procedural pillar that sits above the loan-offset mechanic described on this page.
• TSP Modernization Act partial withdrawals. The companion mechanic for moving the post-loan balance in tranches after the QPLO rollover settles.
• TSP combat-zone tax-exempt contributions and gold IRA rollovers. The basis-tracking layer that interacts with any offset rollover from a CZTE-affected Traditional TSP balance.

Sources cited

1. Tax Cuts and Jobs Act of 2017, Public Law 115-97, §13613 (QPLO Extension Rule)
2. Treasury Regulation §1.402(c)-3, Rollover Rules for Qualified Plan Loan Offset Amounts (QPLO Final Rule, 2020)
3. IRC §72, Early-Withdrawal Penalty and Loan Offset Deemed Distribution Rules
4. IRC §402, Rollover Rules and QPLO Definition
5. IRC §408, Individual Retirement Account Rules
6. IRC §112, Combat-Zone Compensation Exclusion
7. 5 CFR Part 1655, Thrift Savings Plan Loan Program Rules
8. Thrift Savings Plan, Official Participant Guidance and Loan Procedures (tsp.gov)
9. Federal Retirement Thrift Investment Board, Official TSP Administration
10. IRS Notice 2014-54, Guidance on Allocation of After-Tax Amounts to Rollovers
11. IRS Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
12. IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
13. McNulty v. Commissioner, 157 T.C. No. 10 (2021), U.S. Tax Court Self-Directed IRA Home Storage Ruling