; and (2) assessing the increased threat posed to Israel, other United States regional allies, and other specified interests of the United States as a result of such support. (c) Matters To be included The National Intelligence Estimate required under subsection (b) shall include, at a minimum, information relating to the following matters with respect to both the strategic and tactical implications for the United States and its allies: (1) A description of Iranian and Iranian-controlled personnel, including Hizballah, Shiite militias, and Iran’s Islamic Revolutionary Guard Corps forces, operating in Iraq, Syria, and Lebanon, including the number and geographic distribution of such personnel. (2) A description of arms and related material transferred by Iran to such Iranian and Iranian-controlled personnel since January 2011, including the number and type of such arms and related material and whether such transfer was by land, sea, or air, as well as financial and additional technological capabilities. (3) An identification of financial institutions, businesses, and other persons that provide material support, including financial support, to such Iranian and Iranian-controlled personnel. (4) An assessment of the operational and doctrinal lessons learned and relationships forged by such Iranian and Iranian-controlled personnel based on recent battle experiences in Iraq and Syria, and on the performance of these groups in the aftermath of the killing of Qassem Soleimani and Abu-Mahdi al-Muhandis. (5) A description of any rocket and missile production and modification facilities in Lebanon and Syria for such Iranian and Iranian-controlled personnel, and whether— (A) such facilities involve precision-guided munitions; (B) such facilities were assessed to be built at the direction of Hizballah leadership, Iranian leadership, or both Hizballah and Iranian leadership