of this Act, the working group shall submit to the Secretary of Defense a report on the comprehensive review undertaken pursuant to paragraph (4). The report shall include the following: (A) A comprehensive description of the review and the results of the review. (B) The percentage of military technician (dual status) positions whose conversion to positions of Federal civilian employment under title 5, United States Code, would best ensure the achievement of objectives for full time support of the reserve components of the Armed Forces as an operational reserve. (C) A transition plan for implementing a new force structure for full time support of the reserve components, including for the conversion of positions as described in subparagraph (B) which mitigates any risks to readiness identified pursuant to paragraph (4)(E). (D) Recommendations for the reform of personnel management policy for military technician (dual status) positions that address— (i) the eligibility of military technicians (dual status) for civilian retirement upon retirement from the Armed Forces