EFTA Document EFTA01365404

investment has returns linked to credit performance of a reference obligor or one or more reference obligations. "Target Return": With respect to any Distribution Date, the amount that, together with all amounts paid to the Holders of the Subordinated Securities pursuant to the Priority of Payments prior to such Distribution Date, would cause the Holders of the Subordinated Securities to first achieve an Internal Rate of Return of 13%. "Tax Event": Any new, or change in any, U.S. or non-U.