of Section 406 of ERISA or Section 4975 of the Code. In analyzing the prudence of an investment in the Issuer, special attention should be given to the US Department of Labor ("DOL.") regulation on investment duties (29 US CFR Section 2550.404a-1). Fiduciaries of plans subject to any Similar Law should confirm that an in

om a 1992 survey giving proportions of workers earning particular wages in manufacturing and service industries. The ultimate source of the data is the US Department of Labor; Bureau of Statistics, and so the provenance is believed to be of the good quality. Unfortunately, enquiries by the author has failed to reveal the