; multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2023 for calendar year 2016 in subparagraph (A)(ii) thereof. If any dollar amount as increased under the preceding sentence is not a multiple of $5, such dollar amount shall be rounded to the nearest multiple of $5. (C) Limitation on participation Within a reasonable amount of time before the date an eligible individual attains age 17, the program 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) of section 3(b) of the 401Kids Savings Account Act of 2024 will be made for calendar years after the year in which the individual attains age 18, (ii) any contributions made by any person after the date the individual attains age 18 will be taken into account as provided in subparagraph (F), and (iii) the individual may elect to have the account balance rolled over or distributed as provided, and at the time specified, in paragraph (4). (D) State contributions The State establishing or maintaining a 401Kids Account Program may make contributions under such program to accounts established or maintained thereunder. Such contributions— (i) shall not be taken into account for purposes of subparagraph (B), and (ii) may be limited to eligible individuals residing in the State at the time the contribution is made. (E) Coordination with amounts contributed for qualified higher education expenses (i) In general Contributions to a qualified tuition program which are not contributed to a 401Kids Account Program shall not be taken into account under subparagraph (B), and contributions to a 401Kids Account Program shall not be taken into account for purposes of subsection (b)(6). (ii) Transfers from qualified tuition program Amounts contributed to a qualified tuition program (other than to a 401Kids Account Program which is part of such qualified tuition program) may be transferred to a