(a) the benefits and risks associated with making contributions to the program;
(b) the process for making contributions to the program;
(c) how to cease participation in the program;
(d) the process by which an employee can participate in the program with a level of employee contributions other than three percent;
(e) that they are not required to participate or contribute more than three percent;
(f) the process for withdrawal of retirement savings;
(g) the process for selecting beneficiaries of their retirement savings;
(h) how to obtain additional information about the program;
(i) that employees seeking financial advice should contact financial advisors, that participating employers are not in a position to provide financial advice, and that participating employers are not liable for decisions employees make pursuant to this article;
(j) information on how to access any available financial literacy programs; and
(k) that the program fund is not guaranteed by the state. 4. The employee informational materials shall also include a form for an employee to note his or her decision regarding participation in the program or election to participate with a level of employee contributions other than three percent. 5. Participating employers shall supply the employee informational materials to existing employees at least one month prior to the participating employers' facilitation of access to the program. Participating employers shall supply the employee informational materials to new employees at the time of hiring.