(a) Agency making payments to TSP record keeper. The current employing agency is responsible for making payments to the TSP record keeper for all contributions, regardless of whether some of that expense is ultimately chargeable to a prior employing agency.

(b) Agency ultimately chargeable with expense. The agency that reemployed the participant is ordinarily the agency ultimately chargeable with the expense of agency contributions and the breakage attributable to them. However, if an employee changed agencies during the period between the date of reemployment and October 13, 1994, the employing agency as of October 13, 1994, is the agency ultimately chargeable with the expense.

(c) Reimbursement by agency ultimately chargeable with expense. If the agency that made the payments to the TSP record keeper for agency contributions is not the agency ultimately chargeable for that expense, the agency that made the payments to the TSP record keeper may, but is not required to, obtain reimbursement from the agency ultimately chargeable with the expense.