For help drafting your second body paragraph review your policy topic along with the risk and benefit you refer to in your main idea below

Your policy topic: creating an on-site daycare
Your benefit: employee attendance and retention would be far better
Your risk: cost
Your main idea: after reviewing the research I think this organization should adopt the new policy because the benefit outweighs the risk.
Write a topic sentence that identifies the risk and indicates that it is less important

Although the cost of implementing an on-site daycare may initially seem daunting, it is a risk that pales in comparison to the significant benefits it will yield for employee attendance and retention.

Write a sentence that explains why you believe this risk is a less important factor to consider

While the cost of establishing an on-site daycare should not be disregarded, its significance diminishes when compared to the potential positive impact on employee attendance and retention.

Could you shorten that answer

Though the cost of implementing an on-site daycare is a factor to consider, its importance is overshadowed by the potential benefits for employee attendance and retention.

Write a concluding sentence to wrap up the main idea of this paragraph

In light of the research and the greater impact on employee attendance and retention, the potential benefits of implementing an on-site daycare far outweigh the lesser concern of cost.

Create a brief subject line for an email

Important Meeting Announcement: Save the Date!

A pitch email about daycare in the workplace