Roth In-Plan Conversion Correction by Federal Retirement Thrift Board

FR: Federal Retirement Thrift Investment Board

Published January 28th, 2026

Detected March 14th, 2026

Summary

The Federal Retirement Thrift Investment Board has issued a correction to a rule concerning Roth in-plan conversions. This correction clarifies existing provisions and is effective January 28, 2026. The document is a final rule with minor changes.

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What changed

The Federal Retirement Thrift Investment Board has published a correction to its rule regarding Roth in-plan conversions. This document, published on January 26, 2026, and effective January 28, 2026, serves to clarify specific aspects of the existing regulations. The correction is minor in nature and does not introduce new policy or obligations, but rather refines the existing framework.

Regulated entities, primarily employers administering Thrift Savings Plans, should review this correction to ensure their understanding and application of the Roth in-plan conversion rules remain accurate. As the effective date is imminent, it is advisable to confirm internal processes align with the clarified provisions. No specific new actions are mandated beyond ensuring compliance with the corrected rule.

What to do next

Review the correction to the Roth In-Plan Conversion rule for accuracy.
Ensure internal processes align with the clarified provisions.

Source document (simplified)

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Legal Status

Rule

Roth In-Plan Conversion; Correction

A Rule by the Federal Retirement Thrift Investment Board on 01/26/2026

Document Details Published Content - Document Details Agency Federal Retirement Thrift Investment Board CFR 5 CFR 1690 Document Citation 91 FR 3027 Document Number 2026-01450 Document Type Rule Page 3027
(1 page) Publication Date 01/26/2026 RIN 3222-AA00 Published Content - Document Details
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Document Details Published Content - Document Details Agency Federal Retirement Thrift Investment Board CFR 5 CFR 1690 Document Citation 91 FR 3027 Document Number 2026-01450 Document Type Rule Page 3027
(1 page) Publication Date 01/26/2026 RIN 3222-AA00 Published Content - Document Details
Document Dates Published Content - Document Dates Effective Date 2026-01-28 Dates Text Effective January 28, 2026. Published Content - Document Dates
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Federal Retirement Thrift Investment Board

5 CFR Part 1690
RIN 3222-AA00 ( printed page 3027) # AGENCY:

Federal Retirement Thrift Investment Board.

ACTION:

Final rule; correction.

SUMMARY:

The Federal Retirement Thrift Investment Board (FRTIB) published a final rule in the Federal Register on January 15, 2026, amending its regulation to permit participants in the Thrift Savings Plan (TSP) to convert amounts in their traditional TSP balances to their Roth TSP balances (91 FR 1669). This document corrects a minor, non-substantive issue in the published version, where one instance of the term “Roth initiation date” appeared rather than the term “Roth begin date.”