; (B) the Thrift Savings Plan established under subchapter III of chapter 84 of title 5, United States Code; and (C) any other tax deferred employee retirement plan determined by the Secretary of the Treasury to be consistent with the purposes of this Act. (7) Former participant (A) In general The term former participant means a participant who has an account with the Fund and is no longer a qualifying worker. (B) Individuals becoming qualifying workers again Such term shall not include an individual who (without regard to this subparagraph) is a former participant but who subsequently becomes a qualifying worker and enrolls again under section 104(a) to participate in the Fund. This subparagraph shall apply until such individual is no longer a qualifying worker. (8) Fund The term Fund means the American Worker Retirement Fund established under section 101(a). (9) Investment Advisory Council The term Investment Advisory Council means the council established under section 202. (10) Loss The term loss , as used with respect to the Fund, includes the amount of any loss resulting from the investment of sums in such Fund, or from the breach of any responsibility, duty, or obligation under section 206. (11) Net earnings The term net earnings means the excess of earnings over losses. (12) Net losses The term net losses means the excess of losses over earnings. (13) Participant The term participant means any qualifying worker who is enrolled to participate in the Fund under section 104(a) and has not opted out of participation under section 104(b)(3). (14) Participating employer The term participating employer means any business that— (A) employs a qualifying worker