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Samples in periodicals archive:
However, brokerage window investments are not considered a "fund" or a pooled separate account subject to other reporting requirements.
DFEs include master trust investment accounts (MTIAs), common or collective trusts (CCTs), pooled separate accounts (PSAs), 103-12 investment entities (103-12 IEs) and group insurance arrangements (GIAs).
This regulation already reduces the reporting responsibility for ERISA schedule of assets bought and sold during the plan year by eliminating, for example, any transactions in government securities, registered investment companies (mutual funds), certain bank certificates of deposit, participations in a bank common or collective trust or insurance company pooled separate accounts and traded securities purchased through a registered broker/dealer.