---
kind: "section"
citation: "5 C.F.R. § 1600.32"
title: "5"
number: "1600.32"
heading: "Treatment accorded rollover funds."
url: "https://uscodex.org/cfr/5/1600.32"
---

# §1600.32. Treatment accorded rollover funds.

- (a) All funds rolled over to the TSP pursuant to §§ [1600.30](/cfr/5/1600.30.md) and [1600.31](/cfr/5/1600.31.md) will be treated as employee contributions.
- (b) All funds rolled over to the TSP pursuant to §§ [1600.30](/cfr/5/1600.30.md) and [1600.31](/cfr/5/1600.31.md) will be invested in accordance with the participant's investment election on file at the time the rollover is completed.
- (c) Funds rolled over to the TSP pursuant to §§ [1600.30](/cfr/5/1600.30.md) and [1600.31](/cfr/5/1600.31.md) are not subject to the limits on contributions described in [§ 1600.22](/cfr/5/1600.22.md).

## Notes

### Source

Source: 87 FR 31672, May 24, 2022, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 8351, 8432(a), 8432(b), 8432(c), 8432(j), 8432d, 8474(b)(5) and (c)(1), and 8440e.

### Source

Source: 66 FR 22089, May 2, 2001, unless otherwise noted.