concerning any applicable payments. (D) No reclamation rights This paragraph shall not alter the status of applicable payments as tax refunds or other nonbenefit payments for purpose of any reclamation rights of the Department of the Treasury or the Internal Revenue Service as per part 210 of title 31, Code of Federal Regulations. (E) Definitions For purposes of this paragraph— (i) Account holder The term account holder means a natural person whose name appears in a financial institution’s records as the direct or beneficial owner of an account. (ii) Account review The term account review means the process of examining deposits in an account to determine if an applicable payment has been deposited into the account during the lookback period. The financial institution shall perform the account review following the procedures outlined in section 212.5 of title 31, Code of Federal Regulations and in accordance with the requirements of section 212.6 of title 31, Code of Federal Regulations. (iii) Applicable payment The term applicable payment means— (I) any payment made to an individual under this section (other than any payment made pursuant to paragraph (6)), (II) any advance payment made by a possession of the United States with a mirror code tax system (as defined in section 24(h)) pursuant to an election under paragraph (6)(B) which corresponds to a payment described in subclause (I), and (III) any advance payment made by American Samoa pursuant to a program for making such payments which is described in paragraph (6)(C)(ii). (iv) Garnishment The term garnishment means execution, levy, attachment, garnishment, or other legal process. (v) Garnishment order The term garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a State or State agency, a municipality or municipal corporation, or a State child support enforcement agency, including a lien arising by operation of law for overdue child support or an order to freeze the assets in an account,