; (B) requests for higher level review under section 5104B of such title, as added by section 2(g); and (C) appeals on any docket maintained under section 7107 of such title, as amended by section 2(t). (b) Elements The plan required by subsection (a) shall include, at a minimum, the following: (1) An estimate (including a detailed description of the bases the Secretary uses to develop such estimate) of the— (A) numbers of appeals and the timeliness of deciding appeals under the modernized appeals system, including such number under each docket described in section 7107 of title 38, United States Code, as amended by section 2; and (B) numbers of appeals of decisions on legacy claims and the timeliness of deciding such appeals. (2) Delineation of the total resource requirements of the Veterans Benefits Administration and the Board of Veterans’ Appeals, disaggregated by resources required to implement and administer the modernized appeals system and resources required to address the appeals of decisions on legacy claims. (3) Delineation of the personnel requirements of the Administration and the Board, including staffing levels during the— (A) period in which the Administration and the Board are concurrently processing— (i) appeals of decisions on legacy claims; and (ii) appeals of decisions on nonlegacy claims under the modernized appeals system; and (B) the period during which the Administration and the Board are no longer processing any appeals of decisions on legacy claims. (4) Identification of the legal authorities under which the Administration or the Board may— (A) hire additional employees to conduct the concurrent processing described in paragraph (2)(A)