; (B) an explanation of how the implementation of subsections (b) through (d) will be reconciled with policies of other elements of the Federal Government, including the impact on elements funded by the National Intelligence Program that are housed within agencies outside the intelligence community; (C) the projected impact of the implementation of subsections (b) through (d) on the workforce of the intelligence community, including take rates, retention, recruiting, and morale, broken down by each element of the intelligence community; and (D) all costs or operational expenses associated with the implementation of subsections (b) through (d). (3) Directive Not later than 90 days after the Director of National Intelligence submits the implementation plan under paragraph (2), the Director of National Intelligence shall issue a written directive to implement this section, which directive shall take effect on the date of issuance. (f) Annual report The Director of National Intelligence shall submit to the congressional intelligence committees an annual report that— (1) details the number of employees of each element of the intelligence community who applied for and took paid serious health condition leave during the year covered by the report