Indiana Code Title 5. State and Local Administration § 5-10-8.5-14

(1) Contributions made by a participant's employer to the account under section 15 or 16 of this chapter.

(2) All earnings on investments or deposits of the account.

(3) All contributions or payments to the account made in a manner provided by the general assembly.

(1) the contributions made to the account on behalf of the participant under this chapter;  and

(2) after the costs described in subsection (b) are paid, the earnings attributable to the balance of the subaccount offset by the administrative costs not covered by subsection (b).