; and (2) the amendments made by this Act. (b) Matters included Such study shall include the following: (1) A comprehensive discussion of the improvements to services for veterans made by the transfer of functions under section 2. (2) An analysis of the personnel, assets, and liabilities of the Department of Labor and the Department of Veterans Affairs that would be involved in such transfer. (3) An analysis of the Deputy Under Secretary for Veterans’ Employment and Training established under section 4102A(a) of title 38, United States Code, as amended by this Act, including— (A) an explanation of where such position would exist within the organization chart of the Department; (B) an identification of to whom such position would report; and (C) the functions that would be carried out by such a position. (4) A detailed estimate of the cost to the Federal Government to implement such transfer, including any costs or savings resulting from— (A) carrying out such implementation; and (B) the Secretary of Veterans Affairs carrying out the functions so transferred. (5) A plan to implement such transfer, including— (A) a detailed time line of such implementation; (B) a list of the rules, regulations, and laws in effect on the date of the commencement of such study that would need to be revised for such implementation; (C) a list of the memorandums of agreement entered into with Federal or State departments or agencies that would need to be revised for such implementation; (D) a detailed description of how to effectively enforce the administration of employment and reemployment rights of members of the uniformed services under chapter 43 of title 38, United States Code, during such implementation; and (E) how the transfer of employees will be implemented, including— (i) options available to employees who do not want to be transferred; (ii) the locations of where former Department of Labor employees will be assigned in the Department of Veterans Affairs