control over the investment of account assets other than amounts attributable to deposits under paragraph (4) or (5) of subsection (b) (including any gain or loss attributable thereto). (f) Reports (1) In general The designated custodian shall make such reports regarding the Federal 401Kids Account Program to the Secretary of the Treasury and to individuals on whose behalf accounts are established under such program with respect to contributions, distributions, and such other matters as the Secretary of the Treasury may require. The reports required by this paragraph shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary of the Treasury. (2) Rollover distributions In the case of any distribution described in subsection (c)(1)(A)(iii), the designated custodian shall provide a report to the trustee of the Roth IRA or ABLE account to which the distribution is made. Such report shall be filed at such time and in such manner as the Secretary of the Treasury may require and shall include information with respect to the contributions, distributions, and earnings of the account under the Federal 401Kids Account program as of the date of the distribution described in subsection (c)(1)(A)(iii), together with such other matters as the Secretary of the Treasury may require. 4. Treatment of accounts under certain Federal programs (a) Account funds disregarded for purposes of certain other means-Tested Federal programs Notwithstanding any other provision of Federal law that requires consideration of one or more financial circumstances of an individual, for the purpose of determining eligibility to receive, or the amount of, any assistance or benefit authorized by such provision to be provided to or for the benefit of such individual, any amount (including earnings thereon) in an individual's account established under a 401Kids Account Program (as defined in section 529(f) of the Internal Revenue Code of 1986) or the Federal 401Kids