; (B) the term covered settlement agreement has the meaning given that term in section 307 of title 5, United States Code, as added by subsection (a); and (C) the term issuer has the same meaning as in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ). (c) Review of confidentiality of settlement agreements Not later than 180 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to Congress a report regarding how Executive agencies (as defined under section 105 of title 5, United States Code) determine whether the terms of a settlement agreement or the existence of a settlement agreement will be treated as confidential, which shall include recommendations, if any, for legislative or administrative action to increase the transparency of Government settlements while continuing to protect the legitimate interests that confidentiality provisions serve.