plan acts directly as an employer of at least one employee who is a participant covered under the defined contribution multiple employer plan. (iv) The organization ensures that participation in the multiple employer pension plan is available only to employees and former employees of the organization and client employers, and their beneficiaries. (v) The organization establishes a multiple employer pension plan. (B) (i) The Secretary shall determine whether an organization is considered to perform substantial employment functions on behalf of client employers, within the meaning of subparagraph (A)(i), based on the criteria under clause (ii). (ii) An organization performs substantial employment functions if either of the following applies: (I) The organization is a certified professional employer organization (as defined in section 7705(a) of the Internal Revenue Code of 1986), has entered into a service contract (within the meaning of section 7705(e)(2) of such Code) with respect to its clients that adopt the defined contribution multiple employer pension plan. (II) The organization meets 5 or more of the following criteria with respect to employees of client employers participating in the multiple employer pension plan: (aa) The organization is responsible for payment of wages to employees of its client employers that adopt the plan without regard to the receipt or adequacy of payment from such client employers. (bb) The organization is responsible for reporting, withholding, and paying any applicable Federal employment taxes for its client employers that adopt the plan, without regard to the receipt or adequacy of payment from those client employers. (cc) The organization is responsible for recruiting, hiring, and firing workers of its client employers that adopt the plan in addition to the client employer's responsibility for recruiting, hiring, and firing workers. (dd) The organization is responsible for establishing employment policies, establishing conditions of employment, and supervising employees of