may be aggregated. (2) Other compensation With respect to any applicable deferred compensation not described in paragraph (1), if such compensation is paid pursuant to more than 1 plan or arrangement or involves amounts which were first deferred on more than 1 date, the information required under paragraphs (2) and (3) of subsection (b) shall be reported separately with respect to each such plan or arrangement and each such date. (d) Statements To be furnished to individuals with respect to whom information is reported Every person required to make a return under subsection (a) shall furnish to each individual with respect to whom such a return is required a written statement showing— (1) the name, address, and phone number of the information contact of the person making such return, and (2) the information required by paragraphs (2) through (5) of subsection (b). The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the first calendar year beginning after the close of the taxable year for which the return under subsection (a) was made. (e) Adjustments for inflation (1) In general In the case of any taxable year beginning after 2024, the $5,000,000 amount under subsection (a) shall be increased by an amount equal to the product of— (A) such dollar amount, and (B) the cost-of-living adjustment under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting calendar year 2023 for calendar year 1992 in subparagraph (B) thereof. (2) Rounding If any amount as adjusted under paragraph (1) is not a multiple of $250,000, such amount shall be rounded to the next lowest multiple of $250,000. (f) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section, including regulations specifying what constitutes a payment to an individual of applicable deferred compensation for purposes of subsection (a). . (c) Penalties (1) Returns Section