mainstay provisions d ERISA, C4 'gars" as defined in Section 4975(eX1) of the Code) that are suttees to Section <975 d the Code (racketing an M a Keogh Pler), and (Ii) entities that would be deemed (under Sc Man Asses Rules) to be hair* the assets of such an "erreloyee benefit plan" a 'plan' for purpos