EFTA Document EFTA01365603

ERISA CONSIDERATIONS The U.S. Employee Retirement Income Security Act of 1974. as amended ("MUSA"), imposes certain requirements on "employee benefit plans" (as defined in Section 3(3) of ERISA) subject to Title I of ERISA, including entities such as collective investment funds and separate accounts whose underlying assets include the assets of such plans (collectively. -ERISA Plans") and on those persons who are fiduciaries with respect to ERISA Plans. Investments by ERISA Plans are subjec