; (4) to make loans as authorized under section 106(h); and (5) to purchase insurance as provided in section 209. (d) Accounts Each participant shall have an account with the Fund. Amounts contributed by a participant under section 105 and 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 in accordance with such procedures as the Secretary of the Treasury may, in consultation with the Executive Director, prescribe in regulation. (e) Administrative expenses Administrative expenses (including expenses related to financial literacy requirements under section 201(f)(5)) incurred to carry out this Act shall be paid out of the net earnings of the Fund, including earnings attributed to returned credit amounts under section 25F(h) of the Internal Revenue Code of 1986. (f) Exclusive benefit (1) In general Subject to paragraphs (2) and (3) and subsection (e), sums in the Fund credited to the accounts of a participant or former participant may not be used for, or diverted to, purposes other than for the exclusive benefit of the participant or former participant, or a beneficiary thereof, except as otherwise provided by law. (2) Assignment Except as provided in paragraph (3), sums in the Fund may not be assigned or alienated and are not subject to execution, levy, attachment, garnishment, or other legal process. For purposes of this paragraph, a loan made from the Fund to a participant shall not be considered to be an assignment or alienation. (3) Legal obligations Moneys due or payable from the Fund to any individual and, in the case of an individual who is a participant or former participant, the balance in the account of the participant or former participant shall be subject to— (A) legal process for the enforcement of the individual’s legal obligation to provide child support or make alimony payments as provided in section 459 of the Social Security Act ( 42 U.S.C. 659 )