; and (G) any other information the Secretary determines may be helpful to the borrower in determining which repayment payment plan the borrower should choose; (2) establish procedures for annual verification of the borrower’s annual income and the outstanding balance of principal and interest due on all such loans, and such other procedures as are necessary to effectively provide the information under paragraph (1), including procedures that allow the borrower to consent to the sharing of such data between the Internal Revenue Service and the Department for the entire period the borrower is provided the information under paragraph (1), in a manner that is as least burdensome as practical to the borrower; and (3) enable the borrower, at any time, to opt out of being provided the information under paragraph (1) on an annual basis. .