; and (B) periodic benefits on account of an individual’s employment status under an unemployment law or plan of the United States or a State. (5) Coordination of benefit amount with certain state benefits A benefit received under this section shall be coordinated, in a manner determined by regulations issued by the Commissioner, with the periodic benefits received from temporary disability insurance or family leave insurance programs under any law or plan of a State, a political subdivision (as that term is used in section 218(b)(2) of the Social Security Act ( 42 U.S.C. 418(b)(2) )), or an instrumentality of two or more States (as that term is used in section 218(g) of such Act ( 42 U.S.C. 418(g) )). (c) Benefit period (1) In general Except as provided in paragraph (2), the benefit period specified in this subsection is the 12-month period that begins on the 1st day of the 1st month in which the individual— (A) meets the criteria specified in subparagraphs (A) and (B) of subsection (a)(1); and (B) would meet the criteria specified in subparagraphs (C) and (D) of such subsection if such subparagraphs were applied by substituting such 12-month period for each reference to the individual's benefit period. (2) Retroactive benefits In the case of an application for benefits under this section for qualified caregiving in which the individual was engaged at any time during the 90-day period preceding the date on which such application is submitted, the benefit period specified in this subsection shall begin on the later of— (A) the 1st day of the 1st month in which the individual engaged in such qualified caregiving