The document discusses the U.S. Department of Labor regulation, 29 C.F.R. Section 2510.3-101, related to the Plan Asset Regulation under ERISA. It outlines the conditions under which a Plan's assets include equity interests in an entity and the implications for fiduciary responsibility. The document also details the Co-Issuers' intentions regarding the treatment of Rated Notes and Preferred Shares as equity interests, and the limitations on equity participation by Benefit Plan Investors to avoid significant ownership that would trigger ERISA considerations.
documents/EFTA01365604.pdf
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