; (4) coordinate with small business development centers on implementing the requirements relating to employee-owned business concerns under section 21(c)(3) of the Small Business Act ( 15 U.S.C. 648(c)(3) ); and (5) coordinate with leaders in the field, as determined by the Administrator, to develop outreach and educational materials on employee ownership in multiple languages. . 5. Modifying unconditional ownership and control requirements for certain employee-owned small business concerns (a) Report on ownership and control through an employee stock ownership plan or eligible worker-Owned cooperative relating to set-Aside procurement (1) Definitions In this subsection— (A) the term Administrator means the Administrator of the Small Business Administration; (B) the term eligible worker-owned cooperative has the meaning given that term in section 1042(c) of the Internal Revenue Code of 1986; and (C) the term employee stock ownership plan has the meaning given that term in section 4975(e) of the Internal Revenue Code of 1986. (2) Sense of Congress It is the sense of Congress that— (A) employee stock ownership plans and eligible worker-owned cooperatives have unique ownership structures that create barriers to accessing set-aside procurement programs due to unconditional ownership and control requirements