Does ERISA impose any limitations on purchases of the notes?
Yes. An employee benefit plan subject to the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 (commonly referred to as ERISA ) or a plan that is subject to Section 4975 of the Internal Revenue Code, or the Code, including individual retirement accounts, individual retirement annuities, or Keogh plans, or any entity the assets of which are deemed to be plan assets under the ERISA regulations, should not purchase, hold, or dispose of the notes unless that plan or entity has determined that its purchase, holding, or disposition of the notes will not constitute a prohibited transaction under ERISA or Section 4975 of the Code. Any plan or entity purchasing the notes will be deemed to be representing that it has made that determination, or that a prohibited transaction class exemption ( PTCE ) or other statutory or administrative exemption exists and can be relied upon by such plan or entity. See the section entitled ERISA Considerations.
