Guide to ERISA Issues in Mortgage-Backed Securities and Asset-Backed Securities Transactions | Practical Law

Guide to ERISA Issues in Mortgage-Backed Securities and Asset-Backed Securities Transactions | Practical Law

A Practice Note discussing how to analyze and structure mortgage-backed securities and asset-backed securities (collectively, ABS) transactions so that pension plans and other retirement arrangements may invest in ABS without violating the fiduciary responsibility or prohibited transaction provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and Section 4975 of the Internal Revenue Code of 1986 (Code).

Guide to ERISA Issues in Mortgage-Backed Securities and Asset-Backed Securities Transactions

by Julie K. Stapel, Morgan, Lewis & Bockius LLP, with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note discussing how to analyze and structure mortgage-backed securities and asset-backed securities (collectively, ABS) transactions so that pension plans and other retirement arrangements may invest in ABS without violating the fiduciary responsibility or prohibited transaction provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and Section 4975 of the Internal Revenue Code of 1986 (Code).