What are the ownership and transfer restrictions imposed by ERISA, the Code and similar laws?
Investors may not acquire Shares if they are (1) employee benefit plans that are subject to the fiduciary responsibility provisions of Title I of ERISA (including, as applicable, assets of an insurance company general account) or plans that are subject to Section 4975 of the Code (including individual retirement accounts and other arrangements), (2) employee benefit plans, plans, individual retirement accounts or other arrangements that are subject to the prohibited transaction provisions of Section 406 of ERISA or Section 4975 of the Code, or to provisions under applicable U.S. federal, state, local or other U.S. laws or regulations that are substantially similar to such provisions of ERISA or the Code (“Similar Laws”), (3) entities whose underlying assets include “plan assets” by reason of such employee benefit plan’s, plan’s, account’s and arrangement’s investment in the entity, or (4) any ‘‘benefit plan investor’’ as otherwise defined in regulations promulgated by the U.S. Departme
