; or (B) financial hardship. (2) Limitations A withdrawal under paragraph (1)(B) shall be available only for an amount not exceeding the value of that portion of such account which is attributable to contributions made by the participant. Withdrawals under paragraph (1) shall be subject to such other limitations or conditions as the Executive Director may prescribe by regulation, which shall be as equivalent as practically possible to those provided for under the Thrift Savings Plan. (3) Spousal protections A withdrawal may not be made under this subsection unless the requirements of section 109 are satisfied. (j) Involuntary distributions (1) In general A participant shall receive a distribution from the Fund if the participant’s gross income for a taxable year exceeds the dollar threshold (as adjusted by the Secretary of the Treasury) established under section 414(q)(1)(B) of the Internal Revenue Code of 1986. (2) Amount of distribution The amount of a distribution under paragraph (1) shall be equal to the sum of such participant’s contributions to the Fund for the taxable year for which such distribution is required under paragraph (1), increased by any gains attributable to such contributions, and decreased by any losses attributable to such contributions, any early withdrawal penalties, and any expenses associated with making such distribution. (3) Process for distribution (A) Notice to participant The Executive Director shall provide notice to a participant subject to a distribution under paragraph (1) not later than 7 days after the Executive Director determines that such participant is subject to such distribution, based on information regarding participants' gross income provided by the Secretary of the Treasury. (B) Method of distribution Not later than 30 days after receiving notice under subparagraph (A), a participant may elect to direct that a distribution under paragraph (1) be made— (i) in the case of an eligible rollover distribution (as defined in section 402(c) of the Internal Revenue Code of