; and it would be imprudent to presume death in order to add these cases to the DMF because doing so could result in the inappropriate release of living individuals’ personally identifiable information—an action that has far-reaching and adverse consequences for these individuals. (12) In line with the OIG’s recommendations, the SSA should take proactive action to fully protect the American taxpayer by ensuring that there are comprehensive controls in place to annotate death information on the Numident records of numberholders who exceeded maximum reasonable life expectancies. 3. Implementation of OIG recommendations (a) In general Not later than 3 years after the date of the enactment of this Act, the Commissioner of Social Security shall implement all of the recommendations described in the memorandum from the Office of the Inspector General of the Social Security Administration entitled Numberholders Age 112 or Older Who Did Not Have a Death Entry on the Numident (A–06–14–34030) and dated March 4, 2015. (b) Additional payment to individuals attaining 100 years of age The Commissioner of Social Security shall make a one-time payment in the amount of $100 to each individual who, according to the records of the Commissioner of Social Security, attains 100 years of age after the date of enactment of this Act and applies for such payment. (c) Report Not later than December 31 of each calendar year that begins after the date of the enactment of this Act and ends before the date that is 3 years after such date of enactment, the Commissioner shall submit to the Congress a report on the progress made toward implementation of each of the recommendations described in the memorandum specified in subsection (a), the methods used to implement such recommendations, the amount of funds expended and any other resources utilized to implement such recommendations, and the projected date of full implementation.