Are Roth TSP balances subject to RMDs before death, and why that matters more than people think.

One of the most useful structural features of Roth retirement accounts — in the private sector, since 2024 — is that they are not subject to Required Minimum Distributions during the original owner’s lifetime. The IRS treats Roth IRAs this way indefinitely. Designated Roth accounts in 401(k) and 403(b) plans were added to the RMD-free list by SECURE 2.0, effective January 1, 2024.

The Thrift Savings Plan, however, has not yet fully implemented that change. As of 2026, Roth TSP balances are still subject to RMDs during the original participant’s lifetime — with one narrow exception that we will get to. This is one of the more commonly misunderstood federal retirement facts in circulation.

Why the Roth TSP still has lifetime RMDs.

The TSP is governed by its own statute — Title 5 of the U.S. Code — and operates under regulations issued by the FRTIB. SECURE 2.0’s removal of the lifetime RMD requirement for designated Roth accounts in employer plans (Section 325) became effective January 1, 2024, but the FRTIB has not yet updated the TSP’s plan document and administrative system to reflect that change.

Until the FRTIB acts, the TSP continues to apply the pre-SECURE 2.0 rule: Roth TSP balances are aggregated with Traditional TSP balances for purposes of calculating the annual RMD, and the RMD can be satisfied from either the Traditional or the Roth balance. If the participant is past RMD age and still working, the still-working exception continues to apply and defers the RMD until separation.

When the FRTIB does implement the change, Roth TSP balances will become exempt from lifetime RMDs entirely, mirroring the rule that has long applied to Roth IRAs. Participants will no longer be forced to draw down Roth dollars during their lifetime.

The exception worth knowing.

There is one situation in which a Roth TSP balance is not subject to lifetime RMDs even today: if the entire balance is in a Roth TSP account held by a beneficiary participant account (the account type that holds a deceased participant’s TSP balance for an inherited beneficiary), then during the beneficiary’s lifetime there are still RMDs under the post-SECURE Act 10-year rule, but the calculation applies only if the beneficiary is an “eligible designated beneficiary” taking life-expectancy distributions.

In practical terms, this is not the part of the rule most participants ever interact with. Most employees asking “do I have to take RMDs from my Roth TSP?” are asking about their ownRoth TSP balance during their lifetime. For that balance, the answer today is still yes — for now.

What this means in planning.

Until the FRTIB acts, the Roth TSP’s RMD behavior is the same as the Traditional TSP’s. Both are subject to the same RMD age (73 or 75 under SECURE 2.0). Both can use the still-working exception during active federal service. Both are calculated using the same Uniform Lifetime Table.

What differs is the tax treatment of the distribution. When an RMD is taken from the Traditional side, it is taxable as ordinary income. When it is taken from the Roth side, it is tax-free (since the contributions were already taxed). For participants with both Traditional and Roth TSP balances, the question of which account to draw the RMD from firstbecomes a meaningful planning decision — not a trivia question.

A common approach for participants with substantial Roth balances is to satisfy the RMD from the Roth side first, preserving the Traditional balance for future Roth conversion opportunities in lower-bracket years. The math changes every year, and it is worth modeling rather than assuming.

What to watch for.

The FRTIB has signaled that the change is coming. Until it does, participants should not assume their Roth TSP balance is RMD-free — and should not base their planning on the assumption that it will be. If the change is implemented mid-career or mid-retirement, it will likely include a transition rule, and that transition rule will matter.