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DOL Information Letter on Plan Assets Regulation as Applied to Venture Capital Investments Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] ![]() [Official Guidance] Dec. 16, 1998 September 23, 1998, to Carol I. Buckmann. Issue: whether initial capital contributions from employee benefit plan investors transferred for the purpose of venture capital investments will be treated as "plan assets" at any time after transfer on the "initial valuation date," within the meaning of Department of Labor Regulation 29 C.F.R. § 2510.3-101 (the "plan assets" regulation). |
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