The document discusses the considerations for ERISA Plans and Individual Plans when investing in the Access Fund, including potential prohibited transactions under ERISA and the Code. It also addresses the implications of the 2017 Fiduciary Rule and the conditions under which the General Partner may be considered a fiduciary. The document outlines the 25% ownership rule for benefit plan investors to avoid the Access Fund's assets being treated as plan assets.
doj/DataSet10/EFTA01391722.pdf
{"document_type":"financial","document_subtype":"investment advisory","key_organizations":["Ironsides Asset Management","U.S. Department of Labor"],"reference_numbers":["DB-SDNY-0096740","SDNY_GM_00242924","EFTA01391722"]}