TN 10 (09-90)

RS 01402.120 Federal Thrift Savings Plan

POLICY

A Federal thrift savings fund is treated as a trust in sec. 401(a) of the IRC. Therefore, employer contributions to this fund are not wages. Elective employee contributions to the fund are wages.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402120
RS 01402.120 - Federal Thrift Savings Plan - 07/24/2002
Batch run: 07/03/2014
Rev:07/24/2002