What should “implementation included” mean?

It should name each deliverable, responsible person, reviewer, approval and completion evidence. A meeting or presentation does not prove an election was made, payroll changed or a document executed.

Use a responsibility register with five verbs: recommend, review, approve, execute and verify. Ask the filing professional to review material positions while changes are still possible. If the advisers disagree, record the issue, evidence and resolution owner; do not have the owner choose between unexplained technical assertions.