5 CFR § 1690.11 - Plan year.

---
identifier: "/us/cfr/t5/s1690.11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "5 CFR § 1690.11 - Plan year."
title_number: 5
title_name: "Administrative Personnel"
section_number: "1690.11"
section_name: "Plan year."
chapter_name: "FEDERAL RETIREMENT THRIFT INVESTMENT BOARD"
part_number: "1690"
part_name: "THRIFT SAVINGS PLAN"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 8474."
regulatory_source: "68 FR 35519, June 13, 2003, unless otherwise noted."
cfr_part: "1690"
---


# 1690.11 Plan year.

The Thrift Savings Plan's plan year is established on a calendar-year basis for all purposes, except where another applicable provision of law requires that a fiscal year or other basis be used. As used in this section, the term “calendar-year basis” means a twelve-month period beginning on January 1 and ending on December 31 of the same year.