; and (B) a list of any financial institutions that— (i) maintain an account in connection with significant funds described in subparagraph (A); or (ii) knowingly provide significant financial services to a natural person covered by the report. (2) Briefing required Not later than 60 days after submitting a report described under paragraph (1), the Secretary of the Treasury, or a designee of the Secretary, shall brief the appropriate Members of Congress on the funds covered by the report, including a description of how the funds were acquired, and any illicit or corrupt means employed to acquire or use the funds. (3) Exemptions The requirements described under paragraph (1) may not be applied with respect to a natural person or a financial institution, as the case may be, if the President determines: (A) The funds described under subparagraph (A) of paragraph (1) were primarily acquired through legal or noncorrupt means. (B) The natural person has agreed to provide significant cooperation to the United States for an important national security or law enforcement purpose with respect to Iran. (C) A financial institution that would otherwise be listed in the report required by paragraph (1) has agreed to— (i) no longer maintain an account described under subparagraph (C)(i) of paragraph (1); (ii) no longer provide significant financial services to a natural person covered by the report