contract is purchased to provide for the annuity elected by the former participant. (2) Distributions made A former participant may not return a distribution once made pursuant to an election under this section. (f) Survivor rights (1) In general If a participant or a former participant dies without having made an election under subsection (b) or after having elected an annuity under subsection (b) but before making an election for payments to a survivor rights under section 8434 of title 5, United States Code, an amount equal to the value of that individual’s account (as of death) shall, subject to any decree, order, or agreement referred to in section 109, be paid in a manner consistent with the requirements of section 109. (2) Maintenance of account Notwithstanding section 109, if a participant or former participant dies and has designated as sole or partial beneficiary the spouse of the participant or former participant at the time of death, or, if a participant or former participant dies with no designated beneficiary and is survived by a spouse, the spouse may maintain the portion of the participant or former participant’s account to which the spouse is entitled in accordance with the following terms: (A) Subject to the limitations of subparagraph (B), the spouse shall have the same withdrawal options under subsection (b) as a former participant. (B) The spouse may not make withdrawals under subsection (h) or (i). (C) The spouse may not make contributions or transfers to the account. (D) The account shall be disbursed upon the death of the surviving spouse of the participant or former participant and shall not be maintained by a beneficiary or surviving spouse of the surviving spouse who inherited the account. (3) Regulations The Executive Director shall 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