This document provides a summary of laws and regulations applicable to retirement plan investments, specifically focusing on the Employee Retirement Income Security Act of 1974 (ERISA) and related provisions. It outlines the conditions under which the Partnership's assets would not be considered plan assets subject to ERISA or Section 4975 of the Code, emphasizing the limitation of investments by Benefit Plan Investors. The document also discusses fiduciary responsibilities under ERISA and the Code, and the reporting requirements for ERISA Plans, including the filing of Form 5500 with the U.S. Department of Labor.
documents/EFTA01386204.pdf
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