Opportunity Fund Board means the board established pursuant to section 106. (5) Executive Director The term Executive Director means the executive director appointed pursuant to section 106. 102. American Opportunity Fund (a) Establishment There is established in the Treasury of the United States a fund to be known as the American Opportunity Fund . (b) Amounts held by Fund The American Opportunity Fund consists of the sum of all amounts paid into the Fund under this title, increased by the total net earnings from investments of sums held in the Fund or reduced by the total net losses from investments of sums held in the Fund, and reduced by the total amount of payments made from the Fund (including payments for administrative expenses). (c) Use of Fund (1) In general The sums in the American Opportunity Fund are appropriated and shall remain available without fiscal year limitation— (A) to make contributions to AO accounts