________________ February 6, 1998 ________________ GSBCA 14198-RELO In the Matter of MARK W. MUIRHEID Mark W. Muirheid, Casa Grande, AZ, Claimant. Judy Hughes, Travel Policy, Defense Finance and Accounting Service, Columbus Center, Columbus, OH, appearing for Department of Defense. PARKER, Board Judge. Mr. Mark Muirheid, an employee of the Defense Logistics Agency, was transferred from Las Cruces, New Mexico to Phoenix, Arizona on September 27, 1993. After receiving a one-year extension of the two-year period provided in the Federal Travel Regulation (FTR) for reimbursement of real estate settlement expenses, Mr. Muirheid had until September 27, 1996 to sell his home. On September 26, 1996, Mr. Muirheid entered into a contract for the sale of his home. Settlement occurred on November 16. Mr. Muirheid has asked the Board to review the disallowance of his claim for reimbursement of the real estate settlement expenses he incurred in connection with the sale of his home. The agency denied the claim because settlement on the home occurred after the three-year period had expired. Mr. Muirheid argues that he is entitled to be reimbursed because his home was "sold" on September 26, 1996, the date that the contract was entered into. The authority to reimburse a transferred employee for expenses incurred in connection with the sale or purchase of real estate is contained in 5 U.S.C. 5724a (1994). Section 302- 6.1(e) of the FTR, which implements this statute, states the following requirement: The settlement dates for the sale and purchase . . . transactions for which reimbursement is requested are not later than 2 years after the date that the employee reported for duty at the new official station. . . . Upon an employee's written request, the 2-year time limitation for completion of the sale and purchase . . . may be extended by the head of the agency or his/her designee for an additional period of time not to exceed 1 year. 41 CFR 302-6.1(e) (1996); see also Joint Travel Regulations (JTR) C14000-B. As the regulation states, the date of settlement, and not the date the contract was signed, determines eligibility. See Lazaro R. Torres, GSBCA 13967-RELO (Nov. 10, 1997); Michael B. Holtzclaw, GSBCA 14044-RELO, 97-2 BCA 29,287. The three- year period in which settlement must occur cannot be extended by the agency or this Board. Randy Eaton, GSBCA 14260-RELO (Jan. 8, 1998). Because Mr. Muirheid did not settle on the sale of his home in Las Cruces until November 16, 1996, after the three-year period of eligibility had expired, he may not be reimbursed for real estate settlement expenses which he incurred in connection with the sale. The claim is thus denied. ____________________ ROBERT W. PARKER Board Judge