; (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; and (XI) the employer receives no direct or indirect consideration in the form of cash or otherwise, other than consideration (including tax incentives and credits) received directly from the State or qualified political subdivision (or governmental agency or instrumentality of either) that does not exceed an amount that reasonably approximates the employer’s (or a typical employer’s) costs under the program. (ii) A State savings program will not fail to satisfy the requirements of subclauses (I) through (XI) of clause (i) merely because the program— (I) is directed toward those employers that do not offer some other workplace savings arrangement; (II) utilizes one or more service or investment providers to operate and administer the program, provided that the State (or governmental agency or instrumentality of the State) retains full responsibility for the operation and administration of the program