The TSP has decided not to seek, at least not for the next several years, a “Roth” type investment option in which investments would go in after-tax but come out—along with associated earnings—tax-free. Such an arrangement would be a reversal of the TSP’s traditional design of pre-tax investments but taxable withdrawals. Many similar private sector investment plans now offer Roth options. However, the TSP for now has decided not to seek legislation to create a Roth feature, largely because of concerns that the cost and effort to change the system and educate investors could outweigh the benefits, especially since not all investors would qualify under IRS rules for a Roth account and that type of investing would be more advantageous than the traditional formula for only some. The TSP expects to take another look at the option in several years.