; or (ii) an approved financial plan and budget for the fiscal year under subparagraph (D)(i)(IV). (F) Revisions to financial plan and budget (i) Permitting Postmaster General to submit revisions The Postmaster General may submit proposed revisions to the financial plan and budget for a fiscal year to the Board of Governors at any time during that fiscal year. (ii) Process for review, approval, disapproval, and Postmaster General action The procedures described in subparagraphs (B) through (E) shall apply with respect to a proposed revision to a financial plan and budget in the same manner as such procedures apply with respect to the original financial plan and budget. (d) Assumptions based on current law In preparing the long-term solvency plan or an annual financial plan and budget required under this section, the Postal Service shall base estimates of revenues and expenditures on Federal law as in effect at the time of the preparation of the long-term solvency plan or the financial plan and budget. (e) Third-Party analysis of Postal Service finances The Commission shall enter into a contract with 1 or more independent third parties under which the third party or parties, in not less than 2 years, shall— (1) complete a study that analyzes— (A) the finances of the Postal Service; (B) the finances of, and business trends in, the overall mailing industry; (C) the demand for market-dominant and competitive products and services in rural, urban, and suburban communities; and (D) revenue changes and cost savings of the Postal Service attributable to recent— (i) closings and consolidations of processing plants, post offices, and other facilities; (ii) changes to service standards; and (iii) service performance