EFTA Document EFTA01365622

"Synthetic Security": A Registered U.S. Dollar denominated swap transaction, structured bond investment or other investment purchased from, or entered into with, a counterparty, which investment has returns linked to credit performance of a reference obligor or one or more reference obligations. "Tax Event": Am new, or change in any. U.S. or non-U.S. tax statute. treaty. regulation. rule. ruling, practice. procedure or judicial decision or interpretation which results in (a) any portion of a