; (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); and (iv) rules regarding beneficiary designation in the case of the death of the individual on whose behalf an account was established. (2) Program for deposits made with Federal partners The Secretary of the Treasury may, in fulfillment of subparagraph (A)(iii), establish a program which would allow grocery stores, pharmacies, banks, and other similar businesses to partner with the Federal Government to accept cash deposits from customers and to remit such deposits to the Treasury for payment into 401Kids Savings Accounts under the Federal 401Kids Account Program. (3) Limitations (A) Contribution minimum The Secretary of the Treasury may establish minimum amounts for initial and additional contributions to a 401Kids Savings Account under the Federal 401Kids Account Program, not to exceed $10. (B) Contribution limitation Contributions to a 401Kids Savings Account under the Federal 401Kids Account Program during any taxable year (other than contributions made under paragraphs (4) and (5)) shall not be accepted to the extent such contributions exceed $2,500. (C) Limitation on participation Within a reasonable amount of time before the date an eligible individual attains age 17, the designated custodian shall provide notice to the eligible individual and the parent or guardian of the eligible individual that— (i) no deposits under paragraph (4) or (5) will be made for calendar years after the year in which the individual attains age 18