; (ii) the reasons a late enrollment penalty for failure to timely enroll could be assessed and how such late enrollment penalty is calculated, in particular for benefits under part B; (iii) the availability of relief from the late enrollment penalty and retroactive enrollment under section 1837(h) (including as such section is applied under sections 1818(c) and 1818A(c)(3)), with examples of circumstances under which such relief may be granted and examples of circumstances under which such relief would not be granted; (iv) the need for coordination of benefits (including primary and secondary coverage scenarios) pursuant to section 1862, in particular for benefits under part B of such title; and (v) populations, such as residents of Puerto Rico and veterans, for whom there are special considerations with respect to enrollment under title XVIII. (C) Development of notice (i) In general The Secretary, in coordination with the Commissioner of Social Security, and taking into consideration information collected pursuant to clause (ii), shall, not later than 12 months after the last day of the period for the request of information described in clause (ii), develop the notice to be provided pursuant to subparagraph (A). (ii) Request for information Not later than 6 months after the date of the enactment of this paragraph, the Secretary shall request written information, including recommendations, from stakeholders (including the groups described in subparagraph (D)) on the information to be included in the notice. (iii) Notice improvement Beginning 4 years after the date of enactment of this paragraph, and not less than once every two years thereafter, the Secretary, in coordination with the Commissioner of Social Security, shall— (I) review the content of the notice to be provided under subparagraph (A); (II) solicit recommendations on the notice through a request for information process as described in clause (ii)