; (V) participation in the program is voluntary for employees; (VI) all rights of the employee, former employee, or beneficiary under the program are enforceable only by the employee, former employee, or beneficiary, an authorized representative of such a person, or by the State or qualified political subdivision (or governmental agency or instrumentality of either); (VII) the involvement of the employer is limited to— (aa) collecting employee contributions through payroll deductions and remitting them to the program; (bb) providing notice to the employees and maintaining records regarding the employer’s collection and remittance of payments under the program; (cc) providing information to the State or qualified political subdivision (or governmental agency or instrumentality of either) necessary to facilitate the operation of the program; and (dd) distributing program information to employees from the State or qualified political subdivision (or governmental agency or instrumentality of either) and permitting the State or qualified political subdivision (or governmental agency or instrumentality of either) to publicize the program to employees; (VIII) the employer contributes no funds to the program and provides no bonus or other monetary incentive to employees to participate in the program; (IX) the employer’s participation in the program is required by the law of the State law or qualified political subdivision; (X) the employer has no discretionary authority, control, or responsibility under the program