The document discusses the U.S. Department of Labor regulation, 29 C.F.R. Section 2510.3-101, which defines what constitutes the assets of a Plan with respect to its investment in an entity, particularly in relation to ERISA. It explains the conditions under which a Plan's assets include an equity interest in an entity and the implications for fiduciary responsibility. The document also outlines the Co-Issuers' intentions regarding the treatment of Rated Notes and Preferred Shares under the Plan Asset Regulation, and the limitations on equity participation by Benefit Plan Investors to avoid significant equity participation as defined by the regulation.
doj/DataSet10/EFTA01376326.pdf
{"document_type":"legal","key_organizations":["U.S. Department of Labor","Co-Issuers"]}