; and (2) ensure the secure and confidential transfer of data during any such sharing of necessary information. (e) Opt-Out provision The decision to enroll in a covered benefit pursuant to subsection (a) shall be at the election of the relevant covered member of an Armed Force. (f) Working group (1) In general The Secretary of Defense, in consultation with the Secretary of Veterans Affairs, shall establish a working group to address potential barriers and challenges in implementing the automatic enrollment process. The working group shall consist of representatives from the Department of Defense, the Department of Veterans Affairs, and other relevant stakeholders as determined by such Secretaries. (2) Duties The working group shall be responsible for— (A) identifying potential barriers to implementation, such as legal, technological, or administrative challenges; and (B) developing strategies and recommendations to overcome such potential barriers and ensure the successful implementation of automatic enrollments. (3) Report Not later than 180 days after the date on which such Secretaries establish the working group under paragraph (1), the head of such working group shall submit to Congress a report that includes findings, recommendations, and proposed timelines for implementation. (g) GAO report on notice of automatic enrollment Not later than 180 days after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report containing the results of a study to determine the best methods for the Secretary of Defense to provide notice under subsection (a)(2). In making such determination, the Comptroller General shall consider needs of veterans based on— (1) age; (2) residence in urban areas