Sec. 2. Investment of Thrift Savings Fund
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Section 8438 of title 5, United States Code, is amended by adding at the end the following: In this subsection— the term PCAOB means the Public Company Accounting Oversight Board; and the term registered public accounting firm has the meaning given the term in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) ). Notwithstanding any other provision of this section, no sums in the Thrift Savings Fund may be invested in any security that is listed on an exchange in a jurisdiction in which the PCAOB— has never conducted an inspection or investigation of a registered public accounting firm under section 104 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7214 ); and is prevented from conducting a complete inspection or investigation described in subparagraph
(A)because of a position taken by an authority in that jurisdiction, as determined by the PCAOB. The Board shall consult with the Securities and Exchange Commission on a biennial basis in order to ensure compliance with paragraph (2). .
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