---
kind: "section"
citation: "5 C.F.R. § 1690.11"
title: "5"
number: "1690.11"
heading: "Plan year."
url: "https://uscodex.org/cfr/5/1690.11"
---

# §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.


## Notes

### Authority

Authority: 5 U.S.C. 8474.

### Source

Source: 68 FR 35519, June 13, 2003, unless otherwise noted.