per account
(3) Notwithstanding any limitation in this subchapter or in any other provision of law relating to the amount of insurance available for the account of any one depositor or member, funds invested in a credit union insured in accordance with this subchapter pursuant to a pension or profit-sharing plan described in section 401(d) of title 26 , and funds invested in such an insured credit union in the form of individual retirement accounts as described in section 408(a) of title 26 , shall be insured in the amount of “$250,000 (which amount shall be subject to inflation adjustments as provided under section 1821(a)(1)(F) of this title , except that $250,000 shall be substituted for $100,000 section 408(a) of title 26 , the term “per account” means the present vested and ascertainable interest of each beneficiary under the plan, excluding any remainder interest created by, or as a result of, the plan.