under which such period will terminate). (G) Coordination with presumption For purposes of determining the status of any individual as a qualifying child for purposes of determining presumptive eligibility with respect to any period, section 24(c) shall be applied without regard to paragraph (8) thereof. (3) Notice of termination of presumptive eligibility by reason of failure to make annual renewal If a taxpayer’s period of presumptive eligibility with respect to any qualifying child terminates by reason of paragraph (2)(A)(ii)(III), the Secretary shall provide the taxpayer a written notice of such termination. (4) Qualifying child of more than 1 taxpayer (A) In general In the event that (without regard to this subparagraph) a period of presumptive eligibility with respect to the same qualifying child would exist for more than 1 taxpayer at the same time— (i) except as otherwise provided in this section or by the Secretary, a period of presumptive eligibility shall exist only with respect to the taxpayer with the most recent reference taxable year, (ii) the Secretary shall establish procedures under which the Secretary expeditiously adjudicates taxpayers’ competing claims of presumptive eligibility with respect to the same child, and (iii) the Secretary shall notify any taxpayer of the termination of a period of presumptive eligibility pursuant to this paragraph. (B) Provisions related to adjudication (i) Expedited process