; and (B) a description of any tax records or forms that the ISA recipient must execute or that the ISA provider intends to submit to the Internal Revenue Service. (11) A disclosure of the following items, to the extent applicable: (A) The amount that is or will be paid directly to the ISA recipient. (B) The amount that is or will be credited to the ISA recipient’s account to discharge obligations owed to the ISA provider. (C) Each amount that is or will be paid to third persons by the ISA provider on the ISA recipient’s behalf, together with an identification of or reference to the third person. (D) The total amount of any charges that will be paid by the ISA recipient before or at the time of the consummation of the transaction, or have been withheld from the proceeds of the income share agreement. (12) The name and mailing address of the ISA provider. (13) A payment schedule that— (A) shows the date upon which the first ISA payment is expected to be due or, if such date is not reasonably knowable— (i) an estimated date using the best information available to the ISA provider; or (ii) a statement of the events that will trigger the first payment; and (B) reflects each date thereafter during the ISA duration that an ISA payment may be due. (e) Additional disclosure elements The Director may, through a rulemaking process— (1) add additional items to be disclosed under subsection (d) if consumer testing shows those elements would help consumers better understand the nature of the ISA obligation or better compare it with other products