EFTA Document EFTA01452017

SOF III - 1081 Southern Financial LLC Section 10: Certain Legal ERISA and Tax Considerations Secondary Opportunities Fund III, LP meaning of Section 3(3) of ERISA that is subject to part 4 of Title I of ERISA; (ii) a 'plan, account or arrangement" within the meaning of and subject to Section 4975 of the Code; and (iii) any entity whose underlying assets include 'plan assets' by reason of a plan's investment in such entity (e.g.. an entity of which 25% or more of the value of any class of e