; (B) an obligation of the Executive Director to make a payment to another person under section 109; and (C) any Federal tax levy under section 6331 of the Internal Revenue Code of 1986. For the purposes of this paragraph, an amount contributed for the benefit of a participant or former participant under section 25F of the Internal Revenue Code of 1986 (including any earnings attributable thereto) shall be considered part of the balance in such participant or former participant’s account. (g) Non-Appropriated funds The sums in the Fund shall not be appropriated for any purpose other than the purposes specified in this section and may not be used for any other purpose. (h) Benefit to participants All sums contributed to the Fund by a participant or the Secretary of the Treasury for the benefit of such participant and all net earnings in such Fund in trust for such participant shall be the exclusive property of the participant. (i) Nonforfeitable All the contributions made under section 105 and section 25F of the Internal Revenue Code of 1986 shall be fully nonforfeitable when made, except as provided in section 25F(h) of such Code. 102. Investment of American Worker Retirement Fund (a) In general The Board shall establish the investment policies of the Fund and select the investment funds, indexes, and other investment products that the amounts in the Fund shall be invested in subject to the following conditions: (1) The Board shall provide for the following investment options for participants: (A) A Government Securities Investment Fund under which sums in the Fund are invested in— (i) bonds issued or guaranteed by the United States Government; and (ii) bonds issued by Government-sponsored enterprises or Government corporations. (B) A Fixed-Income Investment Fund under which sums are in the Fund are invested in— (i) insurance contracts; (ii) certificates of deposit