United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2004_register executive 2010-09-23 article Notices D09002ee1c8126f0a D09002ee1c8126f90 United States Department of Labor originator org United States Government Agency or Subagency United States Employee Benefits Security Administration originator org United States Government Agency or Subagency This document contains a final exemption issued by the Department of Labor (the Department) from certain prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and from certain taxes imposed by the Internal Revenue Code of 1986 (the Code). The exemption permits: (1) The in-kind contribution of the property described as the 27.5 acre headquarters of ARINC Incorporated (ARINC or the Applicant) situated in Annapolis, MD or the ownership interests of a special purpose entity (SPE) whose only asset is this property (collectively, the Property) to the Plan by ARINC, the plan sponsor and a party in interest with respect to the Plan (the Contribution); (2) the holding of the Property by the Plan; (3) the leaseback of the Property by the Plan to ARINC (the Lease or Leaseback); (4) the repurchase of the Property by ARINC (the Repurchase) pursuant to (a) a right of first offer to ARINC should the Plan wish to sell the Property to a third party or (b) a voluntary agreement under which the Plan agrees to sell the Property to ARINC at any time during the Lease; and (5) any payments to the Plan by ARINC made pursuant to a make whole obligation as specified below (the Make Whole Payment or Obligation) (collectively, the Exemption Transactions). The exemption affects participants and beneficiaries of, and fiduciaries with respect to, the Plan. 69 FR 68391 https://www.govinfo.gov/app/details/FR-2004-11-24/04-26067 04-26067 fr24no04-106 4510-29-P Prohibited Transaction Exemption (PTE) 2004-19 Exemption Application No. D-11220 https://www.govinfo.gov/app/details/FR-2004-11-24/04-26067 https://www.govinfo.gov/content/pkg/FR-2004-11-24/html/04-26067.htm https://www.govinfo.gov/content/pkg/FR-2004-11-24/pdf/04-26067.pdf 8 p. 68391 68398 69 FR 68391 ARINC Incorporated Retirement Income Plan (the Plan) Located in Annapolis, MD; Federal Register Vol. 69, Issue NOTICE 04-26067 DEPARTMENT OF LABOR Employee Benefits Security Administration 2004-11-24 Prohibited Transaction Exemption (PTE) 2004-19 Exemption Application No. D-11220 4510-29-P 04-26067 Grant of individual exemption.

This document contains a final exemption issued by the Department of Labor (the Department) from certain prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and from certain taxes imposed by the Internal Revenue Code of 1986 (the Code). The exemption permits: (1) The in-kind contribution of the property described as the 27.5 acre headquarters of ARINC Incorporated (ARINC or the Applicant) situated in Annapolis, MD or the ownership interests of a special purpose entity (SPE) whose only asset is this property (collectively, the Property) to the Plan by ARINC, the plan sponsor and a party in interest with respect to the Plan (the Contribution); (2) the holding of the Property by the Plan; (3) the leaseback of the Property by the Plan to ARINC (the Lease or Leaseback); (4) the repurchase of the Property by ARINC (the Repurchase) pursuant to (a) a right of first offer to ARINC should the Plan wish to sell the Property to a third party or (b) a voluntary agreement under which the Plan agrees to sell the Property to ARINC at any time during the Lease; and (5) any payments to the Plan by ARINC made pursuant to a make whole obligation as specified below (the Make Whole Payment or Obligation) (collectively, the Exemption Transactions). The exemption affects participants and beneficiaries of, and fiduciaries with respect to, the Plan.

This exemption is effective on or after November 24, 2004. Wendy M. McColough of the Office of Exemption Determinations, Employee Benefits Security Administration, U.S. Department of Labor, telephone (202) 693-8540. (This is not a toll-free number.) Employee benefit plans; individual exemptions: ARINC Inc., Vol. 69, no. 226 Office of the Federal Register, National Archives and Records Administration 2004-11-24 continuing daily deposited born digital 525 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2004-11-24 P0b002ee18097f450 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr24no04 https://www.govinfo.gov/app/details/FR-2004-11-24 https://www.govinfo.gov/content/pkg/FR-2004-11-24/pdf/FR-2004-11-24.pdf https://www.govinfo.gov/content/pkg/FR-2004-11-24/xml/FR-2004-11-24.xml fdlp 68237 68753 DGPO 2010-09-23 2024-06-06 FR-2004-11-24 machine generated eng FR FR-2004-11-24 69 226