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Amendment to Prohibited Transaction Class Exemption 84–14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption)
The QPAM Exemption permits an investment fund holding assets of ERISA plans and IRAs that is managed by a ‘qualified professional asset manager’ (QPAM) to engage in transactions with a ‘party in interest’ or 'disqualified person'’ to plans or an IRAs, subject to protective conditions
