; and (III) is provided with appropriate staffing and resources to execute its advisory duties. (C) Required data elements The data elements in the postsecondary student data system shall include, at a minimum, the following: (i) Student-level data elements necessary to calculate the information within the surveys designated by the Commissioner as student-related surveys in the Integrated Postsecondary Education Data System (IPEDS), as such surveys are in effect on the day before the date of enactment of the Lowering Education Costs and Debt Act , except that in the case that collection of such elements would conflict with subparagraph (F), such elements in conflict with subparagraph (F) shall be included in the aggregate instead of at the student level. (ii) Student-level data elements necessary to allow for reporting student enrollment, persistence, retention, transfer, and completion measures for all credential levels separately (including certificate, associate, baccalaureate, and advanced degree levels), within and across institutions of higher education (including across all categories of institution level, control, and predominant degree awarded). The data elements shall allow for reporting about all such data disaggregated by the following categories: (I) Enrollment status as a first-time student, recent transfer student, or other non-first-time student. (II) Attendance intensity, whether full-time or part-time. (III) Credential-seeking status, by credential level. (IV) Race or ethnicity, in a manner that captures all the racial groups specified in the most recent American Community Survey of the Bureau of the Census. (V) Age intervals. (VI) Gender. (VII) Program of study (as applicable). (VIII) Military or veteran benefit status (as determined based on receipt of veteran's education benefits, as defined in section 480(c)). (IX) Status as a distance education student, whether exclusively or partially enrolled in distance education. (X) Federal Pell Grant recipient status under section 401 and Federal loan