supplement the distribution requirements under this subparagraph in such manner as the Secretary deems appropriate. (C) Reporting For purposes of any distribution from the account of a designated beneficiary under a Lifelong Learning and Training Account program, the administrator shall provide the beneficiary and the Secretary with such information as the Secretary deems appropriate, including— (i) the amount of such distribution, including the applicable amount of such distribution (as described in subparagraph (B)(ii)), and (ii) whether such distribution was provided— (I) directly to the program described in clauses (i) through (iii) of subsection (e)(5)(A) which provides training to the beneficiary, or (II) to reimburse the beneficiary for any qualified training expenditures incurred by such beneficiary. (4) Matching funds (A) Transfer to beneficiary account (i) In general Out of any moneys in the Treasury not otherwise appropriated, the Secretary shall transfer to the account of any designated beneficiary under a Lifelong Learning and Training Account program an amount equal to any amounts contributed to such account by such beneficiary or their employer which occur during any calendar year which begins after the date on which such beneficiary attains 24 years of age. (ii) Limitation Any amounts transferred by the Secretary to the account of any designated beneficiary pursuant to clause (i) during any calendar year— (I) shall not exceed $1,000, and (II) shall not be subject to the limitation under paragraph (3)(A)(iv)(I). (B) Deposit of matching funds Any amounts required to be transferred to the account of a designated beneficiary under subparagraph (A) shall be transferred by the Secretary as soon as is practicable following any contribution to such account by such beneficiary or their employer. (C) Reduction in matching funds (i) In general For each applicable taxable year, the dollar amount in subparagraph (A)(ii)(I) shall be reduced (but not below zero) by an amount equal to the greater of— (I) an