; or (ii) mailing a copy of the disclosure described in subsection (b)(1) not later than 3 business days after the potential ISA recipient has applied for the educational ISA. (C) Special rule For an income share agreement that the ISA recipient may use for multiple purposes including postsecondary educational expenses, the ISA provider need not provide the disclosures required under subsection (b)(1) in the application or solicitation. (2) Approval disclosures The ISA provider shall provide the disclosures required by subsection (b)(2) before consummation on, or with any notice of approval provided to the applicant for, an educational ISA. If the ISA provider mails notice of approval, the disclosures shall be mailed with the notice. If the ISA provider communicates notice of approval by telephone, the ISA provider shall mail the disclosures not later than 3 business days after providing the notice of approval. If the ISA provider communicates notice of approval electronically, the ISA provider shall provide the disclosure, at its option, either in electronic form in accordance with the requirements of this title or by mailing the disclosure not later than 3 business days after communicating the notice of approval. If the ISA provider communicates approval in person, the ISA provider shall provide the disclosures to the applicant for an income share agreement at that time. (3) Final disclosures The disclosures required by subsection (b)(3) shall be provided after the ISA recipient accepts the income share agreement. (4) Receipt of mailed disclosures If a disclosure under paragraph (1), (2), or (3) is mailed to the potential ISA recipient or ISA recipient, as the case may be, the potential ISA recipient or ISA recipient shall be deemed to have received the disclosure 5 business days after the disclosure is mailed. (5) Basis of disclosures and use of estimates in educational ISAs (A) Legal obligation Disclosures shall reflect the terms of the legal obligation between the parties. (B) Estimates If any information