; and (B) a disclosure that Federal Direct PLUS Loans or private education loans may be available to cover remaining need, except that the institution may not include an amount for Federal Direct PLUS Loans or private education loans and must include a disclosure for Federal Direct PLUS Loans that such loans are subject to an additional application process, and a disclosure that both types of loans have to be repaid by the borrower, and may not be eligible for all the benefits available for Federal Direct Stafford Loans or Federal Direct Unsubsidized Stafford Loans. (2) The following information relating to private student loans: (A) A statement that students considering borrowing to cover the cost of attendance should consider available Federal student loans prior to applying for private education loans, including an explanation that Federal student loans offer generally more favorable terms and beneficial repayment options than private loans. (B) The impact of a proposed private education loan on the student’s potential eligibility for other financial assistance, including Federal financial assistance under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. ). (C) A statement explaining the student’s ability to select a private educational lender of the student’s choice. (3) Information on work-study employment opportunities, offered in accordance with part C of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087–51 et seq. ) including a disclosure that the work-study aid offered is subject to the availability of qualified employment opportunities and is disbursed over time as earned by the student. Work-study employment opportunities (or a student's potential income based on those opportunities) shall not be included in the category of financial aid described under subsection (b)(2). (d) Additional requirements for financial aid offer form The financial aid offer form shall meet the following requirements: (1) Include, in addition to the requirements described in subsections (b)