; (ii) the increase in the percentage of students covered by such an agreement, as compared to the most recently submitted report; and (iii) such other information as the Secretary or accrediting agency of the eligible institution may require, including the progress of such eligible institution in meeting any benchmarks set by such accrediting agency related to the percentage of students that should be covered by such an agreement. (C) Teach-out agreement required On the date agreed to by the eligible institution, the accrediting agency of such eligible institution, and the Secretary under a COVID–19 provisional program participation agreement under this subsection, such eligible institution shall submit to the Secretary, to the accrediting agency of the institution, and, if applicable, the State authorizing agency of the institution, a teach-out agreement (or agreements, as applicable) that— (i) provides for the equitable treatment of all enrolled students and a reasonable opportunity for such students to complete their program of study; (ii) includes— (I) a list of all students enrolled in such eligible institution on the date such eligible institution submitted an application under subsection (c)(1) (and students withdrawn from such eligible institution in the 120 days prior to such date), including the name, contact information, program of study, program requirements completed, and estimated date of program completion of each such student; (II) the amount of any unearned tuition, account balances, student fees, and refunds due to each such student; (III) a plan to notify each such student, in the case of the closure of such eligible institution, of— (aa) the process for obtaining a closed school discharge under section 437(c)(1) of the Higher Education Act of 1965 ( 20 U.S.C. 1087(c)(1) ), using standard language developed by the Secretary under subsection (f), and the benefits and consequences of such discharge; (bb) if applicable, information on institutional and State refund policies