prescribe regulations to carry out this subsection. (g) Small Balance Accounts Notwithstanding subsection (b), if a former participant’s account balance is less than an amount that the Executive Director prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment. The Executive Director may prescribe more than 1 balance amount for payment under this subsection based on age of the former participant. (h) Loans (1) In general A participant or former participant may apply to the Board for permission to borrow from the participant or former participant’s account an amount not exceeding the value of that portion of such account which is attributable to contributions made by the participant or former participant. Before a loan is issued, the Executive Director shall provide to the participant or former participant in writing with appropriate information concerning the cost of the loan relative to other sources of financing, as well as the lifetime cost of the loan, including the difference in interest rates between the funds offered by the Fund and any other effect of such loan on the participant or former participant’s final account balance. (2) Special rules (A) In general Loans under this subsection shall be available to all participant and former participants on a reasonably equivalent basis, and shall be subject to such other conditions as the Board may prescribe by regulation, which shall be as equivalent as practically possible to those provided for under the Thrift Savings Plan. The restrictions of section 206(c)(1) shall not apply to loans made under this subsection. (B) Limitation based on tax treatment A loan may not be made under this subsection to the extent that the loan would be treated as a taxable distribution under section 72(p) of the Internal Revenue Code of 1986. (C) Spousal protections A loan may not be made under this subsection unless the requirements of section 109 are satisfied. (i) Voluntary distributions (1) In general