; and (2) conduct a study on the feasibility and advisability of creating a suicide prevention office of the Department of Veterans Affairs at the level of the Office of the Secretary that would elevate suicide prevention as a top priority across the entire Department, including with respect to the work and programs of the Veterans Benefits Administration and under partnerships with other entities, including other Federal agencies and non-governmental partners. (b) Report to Congress (1) In general Not later than two years after the submittal by the Comptroller General of the management review described in subsection (a), the Secretary shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans’ Affairs of the House of Representatives a report summarizing— (A) any actions planned or taken, including reorganizations or changes to reporting or governance structures, in response to the management review, including any completion dates or targeted completion dates for any such actions; and (B) the results of the study required under subsection (a)(2), which shall include an examination of the considerations for creating a suicide prevention office of the Department of Veterans Affairs at the level of the Office of the Secretary, including— (i) benefits and potential drawbacks; (ii) projected costs and staffing needs, including new full-time equivalent employees and transferred full-time equivalent employees