etc For purposes of this Act, rules similar to the rules of paragraphs (2), (3), and (4) of section 408(e)(2) of the Internal Revenue Code of 1986 shall apply. (6) Reports The trustees of a USA Retirement Fund shall make such reports regarding such Fund to the Secretary of the Treasury and to designated beneficiaries with respect to contributions, distributions, and such other matters as the Secretary of the Treasury may require. The reports required by this paragraph shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary of the Treasury. 4. Commission on USA Retirement Funds (a) Recognition of private commission The Secretary shall— (1) recognize an independent, private commission, to be known as the Commission for USA Retirement Funds Funding (referred to in this title as the Commission )