; or (B) at the election of the individual pursuant to section 5021(b)(2), an American Savings Account described in paragraph (2) of section 5021(a); for each individual who makes contributions under section 5021(b)(3), or for whom contributions are made under section 5022, to the American Savings Account Fund. (2) Balance; allocation of earnings and losses, etc Rules similar to the rules of paragraphs (2) and (3) of section 8439(a) of title 5, United States Code, shall apply for purposes of an individual's American Savings Account established under paragraph (1). (3) Examination by qualified public accountant