; and (C) the total amount of the allocations made to and reduction made in the account pursuant to subsection (c); over (2) the amounts paid out of the Fund with respect to such participant under this title. (c) Allocation of earnings and losses Pursuant to regulation prescribed by the Executive Director, the Executive Director shall allocate to each account an amount equal to a pro rata share of the net earnings and net losses from each investment of sums in the Fund attributed to sums credited to such account, reduced by the appropriate share of the administrative expenses paid out of the net earnings under section 101(e) as determined by the Executive Director. 108. Tax treatment Except as otherwise provided in this Act, for purposes of the Internal Revenue Code of 1986, rules similar to the rules that apply with respect to the Thrift Savings Fund (including the rules of section 8440 of title 5, United States Code) shall apply with respect to the American Worker Retirement Fund. 109. Spousal protections