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 legal guardian of such account holder. (g) Private management (1) In general The account holder of a USAccount may elect, under regulations prescribed by the Secretary, to transfer the USAccount to a trustee who meets the requirements of paragraph (2). (2) Trustee requirements A trustee meets the requirements of this paragraph if the trustee— (A) is a bank (as defined in section 408(n)) or another person who demonstrates to the satisfaction of the Secretary that the manner in which that person will administer the USAccount will be consistent with the requirements of this Act or who has so demonstrated with respect to any USAccount, (B) agrees to a reasonable cap on its fees and costs, as determined by the Treasury, for the management of USAccounts, (C) provides an investment fund that maximizes growth over time while minimizing risk, and (D) provides the safeguards with respect to USAccounts required by the Secretary. (3) Additional requirements For purposes of this subsection, rules similar to the rules of paragraphs (3), (4), and (5) of section 408 of the Internal Revenue Code of 1986 shall apply. (h) Adjustment for inflation (1) In general For each calendar year beginning after 2019, the dollar amounts under sections 3(e)(1), 4(c)(3)(C), and 4(d)(2) shall each be increased by such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the Internal Revenue Code of 1986 determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (B) thereof. (2) Rounding If any amount adjusted under paragraph (1) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. 5. Assignment, alienation, and treatment of deceased individuals (a) Assignment and alienation Under regulations