; and (B) historical information about how long similar update efforts have taken. (12) A timeline, including interim milestones, for promulgating such regulations as may be necessary to carry out the new appeals system and a comparison with historical averages for time required to promulgate regulations of similar complexity and scope. (13) An outline of the circumstances under which claimants with pending appeals of decisions on legacy claims would be authorized to have their appeals reviewed under the new appeals system. (14) A delineation of the key goals and milestones for reducing the number of pending appeals that are not processed under the new appeals system, including the expected number of appeals, remands, and hearing requests at the Administration and the Board each year, beginning with the one year period beginning on the date of the enactment of this Act, until there are no longer any appeals pending before the Administration or the Board for a decision on a legacy claim. (15) A description of each risk factor associated with each element of the plan and a contingency plan to minimize each such risk. (c) Review by Comptroller General of the United States (1) In general Not later than 90 days after the Comptroller General of the United States receives the plan required by subsection (a), the Comptroller General shall— (A) assess such plan