; and (E) such other disclosures as may be required by the Secretary. (2) Summary plan description The trustees of a USA Retirement Fund shall provide participants a summary plan description (as described in section 102 of the Employee Retirement Income Security Act ( 29 U.S.C. 1022 )) as required by section 104(b) of the Employee Retirement Income Security Act ( 29 U.S.C. 1024(b) ). (3) Annual reports The trustees of a USA Retirement Fund shall file with the Secretary of Labor periodic reports in accordance with regulations promulgated by the Secretary. (4) Additional requirements Each USA Retirement Fund shall be subject to sections 106 and 107 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1026 , 1027). (i) Tax treatment (1) USA Retirement Fund A USA Retirement Fund is exempt from taxation under subtitle A of the Internal Revenue Code of 1986. Notwithstanding the preceding sentence, a USA Retirement Fund is subject to the taxes imposed by section 511 of such Code (relating to imposition of tax on unrelated business income of charitable, etc. organizations). (2) Contributions In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the amount of contributions to a USA Retirement Fund made by or on behalf of the individual under an automatic USA Retirement Fund arrangement under section 2(d). (3) Rollover contributions For purposes of this Act, rules similar to the rules of subparagraphs (A) and (D) of section 408(d)(3) of the Internal Revenue Code of 1986 shall apply. (4) Distributions Any distribution from a USA Retirement Fund shall be includible in the gross income of the distributee in the manner as provided in section 72 of the Internal Revenue Code of 1986. (5) Prohibited transactions, 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