Bulletin 18-U-1
June 11, 2018

New Guidance on the Use of Journal Voucher, TSP-U-2-G


Effective immediately, the journal voucher, TSP-U-2-G, should no longer be used to submit records for back pay awards.

The TSP has changed its regulations regarding the calculation of breakage on back pay awards. All breakage for back pay awards must be calculated based on the participant’s contribution allocation on file for the “as of” date of the correction.

Services should stop using the TSP-U-2-G, Certification of Transfer of Funds and Journal Voucher for Contributions Requiring G Fund Breakage, for any back pay awards, unless a court or other entity orders G Fund breakage. Services should instead use the TSP-U-2, Certification of Transfer of Funds and Journal Voucher, which will ensure the appropriate breakage. Both employee and employer contributions should be sent on late payment records.

Tee Ramos
Director, Office of Participant Services