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DOL Proposes Restatement of 1982 PT Exemption on Certain Securities Loans by Plans (PDF)
U.S. Department of Labor [DOL] 
[Official Guidance] Oct. 23, 2003
11 pages. Excerpt: Securities lending transactions generally operate in the following manner. An institutional investor, such as a plan, lends securities from its portfolio to a broker-dealer or bank in order to augment the return on those securities while continuing to enjoy the benefits of owning the securities ... The lender generally requires that the securities loaned be fully collateralized ...
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