; 136 Stat. 2839). (b) Matters to be included The plan required by subsection (a) shall include the following: (1) The provision of available equipment to Iraq and the Iraqi Kurdistan Region to counter the air and missile threats addressed in the report, to include air defense systems, to counter attack by missiles, rockets, and unmanned systems. (2) The provision of appropriate training of Iraqi security forces and Kurdish Peshmerga forces to support fielding and operational employment of the available equipment described in paragraph (1). (c) Implementation (1) In general The Secretary of Defense shall begin implementation of the plan required by subsection (a) not later than 90 days after development of the plan required by subsection (a). (2) Waiver The Secretary of Defense may delay implementation of the plan required by subsection (a) if such implementation would adversely impact United States stocks and readiness. (3) Congressional notification If the Secretary of Defense exercises the waiver authority under paragraph (2), the Secretary shall— (A) notify the congressional defense committees of the exercise of such authority and the reason therefor not later than 10 days prior to the exercise of such authority