; and (B) elects to subject the claim to the modernized appeals system. (4) Phased rollout The Secretary may begin implementation of the modernized appeals system in phases, with the first phase of such phased implementation beginning on the applicability date set forth in paragraph (1). (5) Legacy claims With respect to legacy claims, upon the issuance to a claimant of a statement of the case or a supplemental statement of the case occurring on or after the applicability date specified in paragraph (1), a claimant may elect to participate in the modernized appeals system. (6) Publication of applicability date Not later than the date on which the modernized appeals system goes into effect (or the first phase of the modernized appeals system goes into effect under paragraph (4), as the case may be), the Secretary shall publish in the Federal Register such date. 3. Comprehensive plan and reports for processing of legacy appeals and implementing modernized appeals system (a) Plan required Not later than 90 days after the date of the enactment of this Act, the Secretary of Veterans Affairs shall submit to the Committee on Veterans' Affairs of the Senate, the Committee on Veterans' Affairs of the House of Representatives, and the Comptroller General of the United States a comprehensive plan for— (1) the number of resolutions for appeals of decisions on legacy claims that the Secretary considers pending; (2) implementing the modernized appeals system; and (3) timely processing, under the modernized appeals system, of— (A) supplemental claims under section 5108 of title 38, United States Code, as amended by section 2(i); (B) requests for higher level review under section 5104B of such title, as added by section 2(g)