with respect to a magistrate judge of the Tax Court who makes an election under paragraph (1). (3) Special rules (A) Amount contributed The amount contributed by a magistrate judge of the Tax Court to the Thrift Savings Plan in any pay period shall not exceed the maximum percentage of such magistrate judge’s basic pay for such period as allowable under section 8440f of such title 5. (B) Contributions for benefit of magistrate judge of the Tax Court No contributions under section 8432(c) of such title 5 shall be made for the benefit of a magistrate judge of the Tax Court who has filed an election to receive an annuity under this section. (C) Applicability of rules relating to annuity of a child Section 8433(b) of such title 5 applies with respect to a magistrate judge of the Tax Court who makes an election under paragraph (1) and who— (i) retires entitled to an immediate annuity under this section (including a disability annuity under this section), (ii) retires before attaining age 65 but is entitled, upon attaining age 65, to an annuity under this section, or (iii) retires before becoming entitled to an immediate annuity, or an annuity upon attaining age 65, under this section. (D) Retirement as separation from service With respect to a magistrate judge of the Tax Court to whom this subsection applies, retirement under this section is a separation from service for purposes of subchapters III and VII of chapter 84 of such title 5. (4) Definitions For purposes of this subsection, the terms retirement and retire include removal from office under section 7443A(a)(2) on the sole ground of mental or physical disability. (5) Offset In the case of a magistrate judge of the Tax Court who receives a distribution from the Thrift Savings Plan and who later receives an annuity under this section, the annuity shall be offset by an amount equal to the amount which represents the Government’s contribution to the individual’s Thrift Savings Account during years of service as a full-time judicial officer under the Federal