---
kind: "section"
citation: "5 C.F.R. § 1650.60"
title: "5"
number: "1650.60"
heading: "Eligibility and general rules for Roth in-plan conversions."
url: "https://uscodex.org/cfr/5/1650.60"
---

# §1650.60. Eligibility and general rules for Roth in-plan conversions.

- (a) A participant or beneficiary participant may request up to a maximum of 26 Roth in-plan conversions per calendar year.
- (b) To be eligible for a Roth in-plan conversion, the participant or beneficiary participant must have a vested account balance of at least $500 at the time of the request.
- (c) The total amount of a conversion request must be at least $500.
- (d) Participants must retain at least $500 in each of their tax-deferred employee contribution, tax-exempt contribution, agency automatic (1%) contribution, and agency matching contribution balances.
- (e) Amounts invested in the Mutual Fund Window cannot be converted unless those amounts are first transferred back into one or more of the TSP core funds.
- (f) Administrative holds placed pursuant to [§ 1690.15](/cfr/5/1690.15.md) will restrict an individual from requesting a Roth in-plan conversion.
- (g) The TSP record keeper shall promptly notify the participant or beneficiary participant if their Roth in-plan conversion request is denied.

## Notes

### Amendments

[91 FR 1672, Jan. 15, 2026]

### Authority

Authority: 5 U.S.C. 8351, 8432d, 8433, 8434, 8435, 8474(b)(5) and 8474(c)(1).

### Source

Source: 68 FR 35503, June 13, 2003, unless otherwise noted.

### Amendments

[91 FR 1672, Jan. 15, 2026]