25A(b)(3) of such Code) with respect to such expenses. (3) Rollover (A) In general Not later than 180 days after the date on which the account holder attains the age of 18, the balance of such individual’s account shall be transferred to a USAccount IRA established on behalf of the individual and shall be treated as a rollover contribution which meets the requirements of section 408(d)(3) of such Code. (B) U SA ccount IRA (i) In general Except as provided in clauses (ii) and (iii), a USAccount IRA is an individual retirement account (as defined in section 7701(a)(37) of such Code) which is established by the Executive Director and designated at the time of the establishment of the account as a USAccount IRA. (ii) Distributions No amount may be distributed from a USAccount IRA to an account holder or other beneficiary earlier than the account holder attains the age of 59 1/2 , except— (I) distributions which are made to a beneficiary (or to the estate of the account holder) upon death of the account holder, (II) distributions described in paragraph (2), (III) qualified first-time homebuyer distributions (as defined in section 72(t)(8) of such Code), (IV) distributions for qualified medical expenses, (V) any distribution which would not be includible in gross income if made from a qualified ABLE program (as defined in section 529A(b) of such Code) with respect to the account holder or a member of the family (as defined in section 529A(e)(4)) of the account holder, (VI) any distribution used to prevent foreclosure on the principal residence of the account holder, and (VII) any distribution used to start a small business. Any distribution described in subclauses (I) through (VII) shall not be included in gross income. (iii) No rollovers from USAccount IRA No amounts may be rolled over from a USAccount IRA. (f) Rights of legal guardian Until the account holder of a USAccount attains age 18, any rights or duties of the account holder under this Act with respect to such account shall be exercised or performed by the