; and (C) shall remain in effect until modified or terminated. Any such election shall be subject to the contribution limits under this section. (b) Contribution of Government Match Tax Credit A participant’s account shall receive contributions in the form of the Government Match Tax Credit contributed by the Secretary of the Treasury under section 25F of the Internal Revenue Code of 1986. (c) Contribution limits Notwithstanding any other provision of this section, no contribution may be made under this section for any year to the extent that such contribution, when added to prior contributions for such year, exceeds any limitation under section 219(b)(5) of the Internal Revenue Code of 1986. Any contribution made under section 25F of the Internal Revenue Code of 1986 shall not be taken into account for purposes of the preceding sentence. (d) Treatment as Roth contributions Contributions under subsection (a) shall not be excludable from gross income and no deduction shall be allowed with respect to such contributions under section 219 of the Internal Revenue Code of 1986. (e) Regulations The amounts contributed to the Fund by a participant under section 105(a) and on behalf of a participant by the Secretary of the Treasury under section 25F of the Internal Revenue Code of 1986 shall be deposited in the Fund and credited to the participant’s account with the Fund pursuant to regulations jointly prescribed by the Secretary of the Treasury and the Executive Director. 106. Distributions (a) Former participants A former participant is entitled to access the amounts in the former participant’s account as provided in this section. Amounts in the account of a former participant shall remain in the Fund until distributed in accordance with subsection (b). (b) Former participant withdrawal options Subject to section 109, a former participant is entitled to and may elect to withdraw from the Fund the balance of the former participant’s account as— (1) an annuity; (2) a single payment