If a depository institution described in section
4005
(b) of this title begins the accrual of interest or dividends at a later date than the date described in section
4005
(a) of this title with respect to all funds, including cash, deposited in an interest-bearing account at such depository institution, any notice required to be provided under subsections (a) and (c) of this section shall contain a written description of the time at which such depository institution begins to accrue interest or dividends on such funds.