Important Changes for 2002

Rollovers. For distributions made after 2001, you can roll over certain amounts from the CSRS, the FERS, or the TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. See Rollover Rules in Part II.

Time for making rollover. The 60-day period for completing the rollover of an eligible distribution may be extended for distributions made after 2001 in certain cases of casualty, disaster, or other events beyond your reasonable control. See Rollover Rules in Part II.

Rollover by surviving spouse. You may be able to roll over a distribution made after 2001 you receive as the surviving spouse of a deceased employee into a qualified retirement plan or a traditional IRA. See Rollover Rules in Part II.

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