; and (C) planning to recover from the impact of intentional pipeline breaches and cyber attacks; (2) whether the respective roles and responsibilities of each department are adequately conveyed to relevant stakeholders and to the public; (3) whether the processes and procedures for determining whether a particular pipeline breach is a terrorist incident are clear and effective; (4) whether, and if so how, pipeline sector stakeholders share security-related information; (5) the guidance pipeline operators report use to address security risks and the extent to which the TSA ensures its guidelines reflect the current threat environment; (6) the extent to which the TSA has assessed security risks to pipeline systems; and (7) the extent to which the TSA has assessed its effectiveness in reducing pipeline security risks. (c) Report on study Not later than 180 days after the date of enactment of the TSA Modernization Act , the Comptroller General of the United States shall submit to the Secretary of Homeland Security and the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Homeland Security and the Committee on Transportation and Infrastructure of the House of Representatives a report containing the findings of the study under subsection (a). (d) Report to Congress Not later than 90 days after the date the report under subsection (c) is submitted, the Secretary of Homeland Security shall review and analyze the study and submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Homeland Security and the Committee on Transportation and Infrastructure of the House of Representatives a report on such review and analysis, including any recommendations for— (1) changes to the Annex to the Memorandum of Understanding referred to in subsection (b)(1)