in such section 8439(b) to an employee, Member, former employee, or former Member shall be deemed references to an account holder of an AO account in the American Opportunity Fund. (c) Confidentiality and disclosure (1) In general Except as otherwise authorized by Federal law, the American Opportunity Fund Board, the Executive Director, and any employee of the American Opportunity Fund Board shall not disclose information with respect to the American Opportunity Fund or any account maintained in such Fund. (2) Disclosure to designee of beneficiary The Executive Director may, subject to such requirements and conditions as he may prescribe by regulations, disclose such information with respect to the AO account of the beneficiary to such person or persons as the beneficiary may designate in a request for or consent to such disclosure, or to any other person at the beneficiary’s request to the extent necessary to comply with a request for information or assistance made by the beneficiary to such other person. 106. American Opportunity Fund Board (a) In general There is established in the executive branch of the Government an American Opportunity Fund Board. (b) Composition, duties, and responsibilities Subject to the provisions of this title, the following provisions shall apply with respect to the American Opportunity Fund Board in the same manner and to the same extent as such provisions relate to the Federal Retirement Thrift Investment Board: (1) Section 8472 of title 5, United States Code (relating to composition of Federal Retirement Thrift Investment Board). (2) Section 8474 of such title (relating to Executive Director). (3) Section 8476 of such title (relating to administrative provisions). 107. Fiduciary responsibilities (a) In general Under regulations of the Secretary of Labor, the provisions of sections 8477 and 8478 of title 5, United States Code, shall apply in connection with the American Opportunity Fund and the accounts maintained in such Fund in the same manner and to the same extent as such