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 which shall be prescribed by the Executive Director, rules relating to assignment and alienation applicable under chapter 84 of title 5, United States Code, with respect to amounts held in accounts in the Thrift Savings Fund shall apply with respect to amounts held in USAccounts in the USAccount Fund. (b) Treatment of accounts of deceased individuals In the case of a deceased account holder of a USAccount which has an account balance greater than zero, upon receipt of notification of such individual’s death, the Executive Director shall close the account and shall transfer the balance in such account to the duly appointed legal representative of the estate of the deceased account holder, or if there is no such representative, to the person or persons determined to be entitled thereto under the laws of the domicile of the deceased account holder. 6. Rules governing USAccounts relating to investment, accounting, and reporting (a) Default investment program The Secretary shall establish, and the USAccount Fund Board shall invest in, a retirement savings bond that earns interest at the same annual percentage rate as securities issued to the Government Securities Investment Fund in the Thrift Savings Plan for Federal employees as determined under section 8438(e)(2) of title 5, United States Code, and shall be compounded daily at 1/260 of the annual percentage rate. (b) Other rules (1) In general Under regulations which shall be prescribed by the Executive Director, and subject to the provisions of this Act, the following provisions shall apply with respect to the USAccount Fund and accounts maintained in such Fund in the same manner and to the same extent as such provisions relate to the Thrift Savings Fund and the accounts maintained in the Thrift Savings Fund: (A)