Are there any limitations on the types of assets that a person may use to acquire common units or RDUs?
Yes. Each purchaser of common units will be deemed to have represented, agreed and acknowledged that no portion of the assets used to acquire or hold the common units or a beneficial interest therein constitutes or will constitute the assets of an “employee benefit plan” (within the meaning of Section 3(3) of ERISA) that is subject to Title I of ERISA, a plan, individual retirement account or other arrangement that is subject to Section 4975 of the U.S. Internal Revenue Code or provisions under any Similar Law (as defined below) or an entity whose assets underlying assets are considered to include “plan assets” of any such plan, account or arrangement (each, a “Plan”). Each purchaser of RDUs will be required to make these same representations and acknowledgments in a U.S. Transferee’s Letter or Depositor’s Letter as mentioned above. Due to the complexity of these rules and the penalties that may be imposed upon persons involved in non-exempt prohibited transactions, it is particularly
