II
Calendar No. 682
106TH CONGRESS
2D SESSION
H. R. 208
[Report No. 106–343]
IN THE SENATE OF THE UNITED STATES
APRIL 21, 1999
Received; read twice and referred to the Committee on Governmental Affairs
JULY 13, 2000
Reported by Mr. THOMPSON, with amendments
[Omit the part struck through and insert the part printed in italic]
AN ACT
To amend title 5, United States Code, to allow for the
contribution of certain rollover distributions to accounts
in the Thrift Savings Plan, to eliminate certain waiting-
period requirements for participating in the Thrift Sav-
ings Plan, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ELIGIBLE ROLLOVER DISTRIBUTIONS.
(a) IN GENERAL.—Section 8432 of title 5, United
States Code, is amended by adding at the end the fol-
lowing:
‘‘(j)(1) For the purpose of this subsection—
‘‘(A) the term ‘eligible rollover distribution’ has
the meaning given such term by section 402(c)(4) of
the Internal Revenue Code of 1986; and
‘‘(B) the term ‘qualified trust’ has the meaning
given such term by section 402(c)(8) of the Internal
Revenue Code of 1986.
‘‘(2) An employee or Member may contribute to the
Thrift Savings Fund an eligible rollover distribution from
a qualified trust. that a qualified trust could accept under
the Internal Revenue Code of 1986. A contribution made
under this subsection shall be made in the form described
in section 401(a)(31) of the Internal Revenue Code of
1986. In the case of an eligible rollover distribution, the
maximum amount transferred to the Thrift Savings Fund
shall not exceed the amount which would otherwise have
been included in the employee’s or Member’s gross income
for Federal income tax purposes.
‘‘(3) The Executive Director shall prescribe regula-
tions to carry out this subsection.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect on October 1, 2000, or such
earlier date as the Executive Director (as defined by sec-
tion 8401 of title 5, United States Code) may by regula-
tion prescribe, but not before September 1, 2000.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect at the earliest practicable date after
September 30, 2000, as determined by the Executive Direc-
tor in regulations.
SEC. 2. IMMEDIATE PARTICIPATION IN THE THRIFT SAV-
INGS PLAN.
(a) ELIMINATION OF CERTAIN WAITING PERIODS
FOR PURPOSES OF EMPLOYEE CONTRIBUTIONS.—Para-
graph (4) of section 8432(b) of title 5, United States
Code, is amended to read as follows:
‘‘(4) The Executive Director shall prescribe such reg-
ulations as may be necessary to carry out the following:
‘‘(A) Notwithstanding subparagraph (A) of
paragraph (2), an employee or Member described in
such subparagraph shall be afforded a reasonable
opportunity to first make an election under this sub-
section beginning on the date of commencing service
or, if that is not administratively feasible, beginning
on the earliest date thereafter that such an election
becomes administratively feasible, as determined by
the Executive Director.
‘‘(B) An employee or Member described in sub-
paragraph (B) of paragraph (2) shall be afforded a
reasonable opportunity to first make an election
under this subsection (based on the appointment or
election described in such subparagraph) beginning
on the date of commencing service pursuant to such
appointment or election or, if that is not administra-
tively feasible, beginning on the earliest date there-
after that such an election becomes administratively
feasible, as determined by the Executive Director.
‘‘(C) Notwithstanding the preceding provisions
of this paragraph, contributions under paragraphs
(1) and (2) of subsection (c) shall not be payable
with respect to any pay period before the earliest
pay period for which such contributions would other-
wise be allowable under this subsection if this para-
graph had not been enacted.
‘‘(D) 
Sections 
8351(a)(2), 
8440a(a)(2),
8440b(a)(2), 8440c(a)(2), and 8440d(a)(2) shall be
applied in a manner consistent with the purposes of
subparagraphs (A) and (B), to the extent those sub-
paragraphs can be applied with respect thereto.
‘‘(E) Nothing in this paragraph shall affect
paragraph (3).’’.
(b) TECHNICAL AND CONFORMING AMENDMENTS.—
(1) Section 8432(a) of title 5, United States Code, is
amended—
(A) in the first sentence by striking ‘‘(b)(1)’’
and inserting ‘‘(b)’’; and
cost percentage used for purposes of any computation
under this subsection shall be equal to—
‘‘(A) the percentage that would otherwise apply
if this paragraph had not been enacted, plus
‘‘(B) .01 of 1 percentage point.’’.
(b) SUPPLEMENTAL LIABILITY.—For purposes of ap-
plying section 8423(b) of title 5, United States Code, and
section 857(b) of the Foreign Service Act of 1980 (22
U.S.C. 4071f(b)), all amounts shall be determined as if
this section had never been enacted.
(c) LIMITATION ON SOURCE OF ADDITIONAL CON-
TRIBUTIONS.—Notwithstanding section 8423(a)(3) of title
5, United States Code, or any other provision of law, the
additional Government contributions required to be made
by reason of the amendment made by subsection (a) shall
be made out of any amounts available to the employing
agency involved, other than any appropriation, fund, or
other amounts available for the payment of employee sala-
ries or benefits.
(d) CONFORMING AMENDMENT.—Section 307 of the
Federal Employees’ Retirement System Act of 1986 (Pub-
lic Law 99–335; 5 U.S.C. 8401 note) is amended by in-
serting ‘‘, including the additional amount required under
section 8423(a)(5)(B) of such title 5,’’ after ‘‘Federal Em-
ployees’ Retirement System’’.
SEC. 3. COURT ORDERS AFFECTING REFUNDS.
(a) CIVIL SERVICE RETIREMENT SYSTEM.—Section
8342(j)(1) of title 5, United States Code, is amended to read
as follows:
‘‘(j)(1)(A) Payment of the lump-sum credit under sub-
section (a) may be made only if the spouse, if any, and
any former spouse of the employee or Member are notified
of the employee or Member’s application.
‘‘(B) The Office shall prescribe regulations under
which the lump-sum credit shall not be paid without the
consent of a spouse or former spouse of the employee or
Member where the Office has received such additional infor-
mation and documentation as the Office may require
that—
‘‘(i) a court order bars payment of the lump-sum
credit in order to preserve the court’s ability to award
an annuity under section 8341(h) or section 8345(j);
or
‘‘(ii) payment of the lump-sum credit would ex-
tinguish the entitlement of the spouse or former
spouse, under a court order on file with the Office, to
a survivor annuity under section 8341(h) or to any
portion of an annuity under section 8345(j).’’.
(b) FEDERAL EMPLOYEES RETIREMENT SYSTEM.—
Section 8424(b)(1) of title 5, United States Code, is amend-
ed to read as follows:
‘‘(b)(1)(A) Payment of the lump-sum credit under sub-
section (a) may be made only if the spouse, if any, and
any former spouse of the employee or Member are notified
of the employee or Member’s application.
‘‘(B) The Office shall prescribe regulations under
which the lump-sum credit shall not be paid without the
consent of a spouse or former spouse of the employee or
Member where the Office has received such additional infor-
mation or documentation as the Office may require that—
‘‘(i) a court order bars payment of the lump-sum
credit in order to preserve the court’s ability to award
an annuity under section 8445 or 8467; or
‘‘(ii) payment of the lump-sum credit would ex-
tinguish the entitlement of the spouse or former
spouse, under a court order on file with the Office, to
a survivor annuity under section 8445 or to any por-
tion of an annuity under section 8467.’’.
Passed the House of Representatives April 20, 1999.
Attest:
JEFF TRANDAHL,
Clerk.
Calendar No. 682
106TH CONGRESS
2D SESSION
H. R. 208
[Report No. 106–343]
AN ACT
To amend title 5, United States Code, to allow for
the contribution of certain rollover distributions
to accounts in the Thrift Savings Plan, to elimi-
nate certain waiting-period requirements for par-
ticipating in the Thrift Savings Plan, and for
other purposes.
JULY 13, 2000
Reported with amendments