the plan, the plan shall be considered to be approved. (c) Extension of time Notwithstanding any other provision of law, the Secretary may extend or otherwise alter the 90-day period identified in subsection (b)(1) for not more than 90 additional days, if, before the expiration of the period, the Secretary obtains the express written consent of the Indian tribe. (d) Review of denial (1) Procedure upon refusal to approve plan If the Secretary denies a plan under subsection (b)(3), the Secretary shall— (A) state any objections in writing to the Indian tribe