; (C) whether the obligations of the individual under the agreement may be extinguished by accelerating payments, and, if so, under what terms; (D) the duration of the obligations of the individual under the agreement (absent such accelerating payments), including any cir­cum­stances under which the contract would be extended; (E) the percentage of income the individual is committing to pay under the agreement and the minimum amount of annual income that, pursuant to subsection (a)(1), triggers the obligation of the individual under the agreement to make payments for such year; and (F) the definition of income to be used for purposes of calculating the obligation of the individual; and (2) a comparison of— (A) the amounts an individual would be required to pay under the income share agreement at a range of annual income levels, which income levels shall correspond to the levels the individual might reasonably be expected to make given the intended use of the funds provided under the agreement, as determined in accordance with guidance issued by the Secretary of the Treasury; and (B) the amounts required to be paid under a comparable loan that bears interest at a fixed annual rate of 10 percent. (c) Non-Interference An income share agreement— (1) represents an obligation by the individual to pay the specific percentage of future income; and (2) shall not be construed to give the contract holder any rights over the actions of an individual. 104. Preemption of State Law with respect to usury Income share agreements shall not be subject to State usury laws. 105. Rulemaking