 So that money could continue to grow for them. It'll be tax-free later on when they do want to access those funds, or as we like to say, it's the best gift you can give to your beneficiary since it's already been taxed. And here again is a wealth management strategy that one cannot do for themselves in the TSP plan, but instead they would have to roll over some portion of their assets to an IRA and then facilitate the conversion at the brokerage firm.