EFTA Document EFTA01393085

Eligibility The IDP is available to individuals, certain nonprofit organizations and to certain fiduciaries and trusts, provided that the beneficiaries are individuals or otherwise eligible. Accounts in the name of business entities including corporations, limited liability companies and partnerships are also eligible for the I DP. At the present time, the IDP is not available to retirement accounts (including ERISA Plan and IRA accounts) and governmental plans. Summary of Certain Relations