### Question
How does EMPLOYEES define net worth?


### Answer
Under *5 U.S.C. § 8438*, **net worth** is defined as:

> capital, paid-in and contributed surplus, unassigned surplus, contingency reserves, group contingency reserves, and special reserves

#### Citation:
  - *5 U.S.C. § 8438*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&apos; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

