of an amount equal to 300 percent the lowest maximum dollar amount with respect to such a participant determined without regard to age. (D) Substantiation requirements An arrangement meets the requirements of this subparagraph if the arrangement has reasonable procedures to substantiate— (i) that the participant is, or will be, enrolled in coverage described in subparagraph (B)(ii) as of the beginning of the plan year of the arrangement (or as of the beginning of coverage under the arrangement in the case of an employee who first becomes eligible to participate in the arrangement after the date notice is given with respect to the plan under subparagraph (E) (determined without regard to clause (iii) thereof), and (ii) any requests made for payment or reimbursement of medical care under the arrangement and that the participant remains so enrolled. (E) Notice (i) In general Except as provided in clause (iii), an arrangement meets the requirements of this subparagraph if, under the arrangement, each employee eligible to participate is, not later than 90 days before the beginning of the plan year, given written notice of the employee’s rights and obligations under the arrangement which— (I) is sufficiently accurate and comprehensive to appraise the employee of such rights and obligations, and (II) is written in a manner calculated to be understood by the average employee eligible to participate. (ii) Notice requirements Such notice shall include such information as the Secretary may by regulation prescribe. (iii) Notice deadline for certain employees In the case of an employee— (I) who first becomes eligible to participate in the arrangement after the date notice is given with respect to the plan under clause (i) (determined without regard to this clause), or (II) whose employer is first established fewer than 120 days before the beginning of the first plan year of the arrangement, the requirements of this subparagraph shall be treated as met if the notice required under clause (i) is provided not later than the