; (vii) permit, not less frequently than once per year, for an account to be moved between a State program and the Federal 401Kids Account Program; and (viii) ensure that such 401Kids Savings Accounts are invested in accordance with subsection (e). (B) Regulations, etc The Secretary of the Treasury shall have authority to promulgate such regulations, rules, and other guidance as are necessary to implement the Federal 401Kids Account Program, and are consistent with this section and section 529(f) of the Internal Revenue Code of 1986, including— (i) rules regarding the provision of periodic notices to individuals and parents or guardians of individuals, as appropriate, on whose behalf accounts are established under the program, including information on account balances and activity; (ii) rules for making the deposit under paragraph (4)(A) in the case of taxpayers who are not required to file an income tax return; (iii) rules for recapture of improperly made deposits under paragraphs (4) and (5)