Section 1507 - Personal Advancement Account(a) In accordance with rules adopted by the Department, each participant in the Program shall create a Personal Advancement Account in the participant's name. The account may be held by the employer, by a bank, savings and loan association, or credit union, or by another suitable organization approved by the Secretary. The account may be designed to take advantage of any relevant federal or state tax exemption or tax deferral privileges. The account shall be the property of the participant but shall not be subject attachment for judgments arising from causes antedating the establishment of the account, other than obligations for child support.(b) Beginning with the thirtieth day of each participant's employment with an employer and ending 6 months thereafter, in addition to the participant's wage as defined in § 1506 of this title and at the same time that such wages are paid, the employer shall pay into the participant's Personal Advancement Account, $1.00 for each participant hour worked, less any required deductions for income tax withholding, FICA, and the Federal Unemployment Tax Act [ 26 U.S.C. § 3301 et seq.].(c) During the period specified in subsection (b) of this section, the participant may make withdrawals from the Account, in accordance with rules adopted by the Department, for the following purposes: (1) Tuition and charges for qualified education and training programs;(2) Participation in a contributory benefit program offered by the employer, including but not limited to a medical savings account;(3) The purchase of tools, vehicles or equipment necessary to start the participant's business;(4) The payment of medical expenses of the participant's family, not covered by insurance;(5) Other approved expenditures made in response to emergencies or severe hardships.(d) At the end of period specified in subsection (b) of this section, any balance in the Account shall inure to the participant's benefit. 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 66, § 2.;