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87 FR 41006, July 8, 2022, unless otherwise noted.
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(a) In general. A plan that receives special financial assistance must be administered in accordance with the restrictions in this section and in § 4262.14.
(b) Restrictions and use of SFA. Special financial assistance received, and any earnings thereon—
(1) May be used by the plan only to make benefit payments and pay administrative expenses;
(2) Must be segregated from other plan assets as described in § 4262.14(a);
(3) May be used before other plan assets are used to make benefit payments and pay administrative expenses; and
(4) Must be invested in investment grade bonds or other investments as permitted by PBGC in § 4262.14.