"There are some challenges ... to administering a [student loan repayment (SLR)] program.... [1] [H]ow will the employer monitor whether the employee is making the loan payments? [2] What types of loan payments will qualify -- for example, there may be instances in which a parent initiated the loan but the child (who is the employee) is actually making the payments. [3] If the payroll system is calculating the employer contribution and the employee should receive either a match or a nonelective, depending on whether or not loan payments are being made, how will the payroll system be programmed to know which contribution applies?"