TSP
Thrift Savings Plan – the tax‑advantaged savings and investment plan for federal employees and uniformed service members
What is the TSP?
The Thrift Savings Plan (TSP) is a defined‑contribution retirement savings and investment plan for federal employees and members of the uniformed services, similar to a private sector 401(k). For FERS employees, the government automatically contributes 1 % of basic pay each pay period, and will match up to 4 % more if you contribute, for a total government contribution of up to 5 %. Contributions are tax‑deferred in the traditional TSP or made with after‑tax dollars in the Roth TSP.
Why the TSP Is Exceptional
Low Costs: Administrative fees are among the lowest in the retirement industry, meaning more of your money stays invested
Agency Contributions: FERS participants receive a 1 % automatic contribution and additional matching up to 4 % if they contribute 5 % of salary
Professional Management: Investment funds are professionally managed and diversified across different asset classes
Tax Advantages: Choose traditional pre‑tax contributions or Roth after‑tax contributions, or mix both to diversify your tax exposure
Government Contributions
How your agency boosts your TSP savings
FERS Matching Structure
Agency Automatic
1 %Your agency contributes 1 % of your basic pay each pay period, regardless of whether you contribute.
100 % Match (first 3 %)
3 %Your agency matches your contributions dollar‑for‑dollar on the first 3 % of salary you contribute.
50 % Match (next 2 %)
1 %For the fourth and fifth percent you contribute, your agency matches 50 cents on the dollar.
Maximize Your Match
Contribute at least 5 % of your salary to receive the full 5 % government contribution (1 % automatic + 4 % match).
Example: $60,000 salary × 5 % = $3,000 annual agency contribution
TSP Investment Options
Diversified, low‑cost investment funds to build your retirement portfolio
G Fund
Government Securities Fund
Invests in short‑term U.S. Treasury securities specially issued to the TSP.
- Principal is guaranteed
- No risk of loss
- Lower long‑term returns
- Best for conservative investors
F Fund
Fixed Income Index Fund
Tracks the Bloomberg Barclays U.S. Aggregate Bond Index.
- Broad bond market exposure
- Moderate risk and return
- Interest rate risk
- Best for income‑focused investors
C Fund
Common Stock Index Fund
Tracks the Standard & Poor’s 500 (S&P 500) Index.
- Large U.S. company stocks
- Higher long‑term growth potential
- Market volatility risk
- Best for growth‑oriented investors
S Fund
Small Capitalization Stock Index Fund
Tracks the Dow Jones U.S. Completion Total Stock Market Index.
- Small and mid‑cap U.S. stocks
- Higher growth potential
- Higher volatility
- Best for aggressive growth investors
I Fund
International Stock Index Fund
Tracks the MSCI EAFE (Europe, Australasia and Far East) Index.
- International diversification
- Developed market exposure
- Currency risk
- Best for diversification seekers
L Funds
Lifecycle Funds
Target‑date funds that automatically adjust the mix of G, F, C, S and I funds as you approach your retirement date.
- Automatic rebalancing
- Age‑appropriate allocation
- Diversified across all funds
- Best for set‑and‑forget investors
TSP Withdrawal Options
Flexible ways to access your TSP savings in retirement
Monthly Payments
Receive regular monthly payments from your TSP account, providing steady retirement income.
Life Annuity
Guaranteed payments for your entire life, regardless of how long you live.
Specific Dollar Amount
Choose a fixed monthly amount until your account is exhausted.
Based on Life Expectancy
Payments calculated to last your expected lifetime, adjusted annually.
Partial Withdrawals
In‑Service Withdrawals
You may take an in‑service withdrawal after age 59½, for financial hardship, or for certain other qualifying reasons. This will reduce your future retirement account balance.
Post‑Separation Withdrawals
After separating from federal service, you can make partial withdrawals while keeping the remainder invested.
Full Withdrawal
Withdraw your entire TSP balance in a single payment after separation from service. Consider the tax implications carefully.
Important Considerations
- • May result in significant immediate tax liability
- • Loses the potential for future tax‑deferred growth
- • You can roll over the balance to an IRA or other eligible plan to maintain tax advantages
Required Minimum Distributions
Beginning at age 73, you must take minimum distributions from your traditional TSP balance each year.
Key RMD Facts
- Must begin by April 1 following the year you turn 73
- Amount is based on account balance and life expectancy
- Roth TSP balances are currently subject to RMDs
- Penalties apply for missed distributions
Traditional vs. Roth TSP
Comparing tax treatment options
Traditional TSP
How It Works
- Contributions reduce current taxable income
- Investments grow tax‑deferred
- Withdrawals taxed as ordinary income
Best For
- • Higher current tax bracket
- • Expect lower tax rates in retirement
- • Want immediate tax savings
Roth TSP
How It Works
- Contributions made with after‑tax dollars
- Investments grow tax‑free
- Qualified withdrawals are tax‑free
Best For
- • Lower current tax bracket
- • Expect higher tax rates in retirement
- • Want tax‑free retirement income
Pro Tip: Contribute to Both
You can contribute to both the traditional and Roth TSP in the same year. The combined total cannot exceed the annual IRS contribution limit.
Maximize Your TSP Strategy
The TSP is one of the most valuable components of your federal retirement. By contributing consistently and choosing the right investment mix, you can build significant wealth for your future. Let us help you create a TSP strategy that aligns with your retirement goals.
1 Information about agency automatic and matching contributions is drawn from OPM’s FERS information and election options pages.