; and (iii) include the tax returns filed by or on behalf of the President for— (I) the 3 most recent taxable years; and (II) each taxable year for which an audit of the return by the Internal Revenue Service is pending on the date the report is filed. (B) Vice President The disclosure of financial interests submitted under paragraph (1) by the Vice President shall— (i) describe in detail each financial interest of the Vice President, the spouse of the Vice President, or a minor child of the Vice President; (ii) at a minimum, include the information relating to each such financial interest that is required for reports under section 102 of the Ethics in Government Act of 1978 (5 U.S.C. App.); and (iii) include the tax returns filed by or on behalf of the Vice President for— (I) the 3 most recent taxable years; and (II) each taxable year for which an audit of the return by the Internal Revenue Service is pending on the date the report is filed. (c) Divestiture of financial interests posing a potential conflict of interest (1) In general The President, the Vice President, the spouse of the President or Vice President, and any minor child of the President or Vice President shall divest of any financial interest posing a potential conflict of interest by transferring such interest to a qualified blind trust. (2) Trustee duties Within a reasonable period of time after the date a financial interest is transferred to a qualified blind trust under paragraph (1), the trustee of the qualified blind trust shall— (A) sell the financial interest