; liability and penalties. Sec. 207. Bonding. Sec. 208. Investigative authority. Sec. 209. Exculpatory provisions; insurance. Sec. 210. Subpoena authority. Title III—Government Match Tax Credit Sec. 301. Government Match Tax Credit. 2. Definitions As used in this Act, except as otherwise provided: (1) Account The term account means an account established and maintained under section 107. (2) Board The term Board means the American Worker Retirement Investment Board established under section 201. (3) Business The term business means any entity, including any sole proprietor, partnership, limited liability company, or corporation, that engages in interstate commerce. (4) Earnings The term earnings , when used with respect to the Fund, means the amount of the gain realized or yield received from the investment of sums in such Fund. (5) Executive Director The term Executive Director means the Executive Director appointed under section 203. (6) Existing retirement plan The term existing retirement plan means— (A) an eligible retirement plan, as defined in section 402(c)(8)(B) of the Internal Revenue Code of 1986, including any defined benefit plan; (B) the Thrift Savings Plan established under subchapter III of chapter 84 of title 5, United States Code