; (B) notify each Eligible Individual of the annuity correction described in subsection (b); and (C) provide the Director of the Office of Personnel Management with all of the information that is necessary for making annuity corrections with respect to Eligible Individuals. (2) Completion of annuity correction After receiving the information described in paragraph (1)(C), the Director of the Office of Personnel Management shall make the annuity correction described in subsection (b) with respect to each Eligible Individual, including a retroactive annuity adjustment for Eligible Individuals who retired before the date of the enactment of this Act. (d) Waivers and guidance (1) Waivers The Secretary of Homeland Security may retroactively waive the maximum entry age requirement under 3307(g) of title 5, United States Code, to the extent necessary, to ensure that each Eligible Individual is eligible for immediate retirement with the annuity correction described in subsection (b). (2) Guidance The Director of the Office of Personnel Management, in consultation with the Secretary of Homeland Security, shall issue appropriate guidance to assist in the implementation of the annuity correction described in subsection (b). (e) Government Accountability Office The Comptroller General of the United States— (1) shall review U.S. Customs and Border Protection (referred to in this subsection as CBP ) hiring practices, policies, and procedures related to eligibility for enhanced retirement benefits referred to in this section by assessing— (A) the process for determining whether an employee qualifies for such benefits, including considering any potential factors that would make an employee ineligible for such enhanced retirement benefits; (B) the internal controls used by CBP to ensure that all eligible employees, and only eligible employees, receive such enhanced retirement benefits; (C) the policies regarding the use of employees’ personnel files to ensure compliance with current laws governing retirement benefits