§ 15.3. Contents of Plan.
The Plan filed by institutions in accordance with § 15.2 (relating to plan to be filed by institutions) shall contain provisions relating to the following:
(1) Investment powers of the institution with respect to the fund.
(2) Allocation of income, profits and losses.
(3) Terms and conditions governing the admission or withdrawal of participations in the fund.
(4) Basis and method of valuing assets in the fund.
(5) Period following each valuation date during which the valuation may be made.
(6) Basis upon which the fund may be terminated.
(7) Auditing of accounts of the institution with respect to the fund.
(8) Other matters as may be necessary to define clearly the rights of participants in the fund.
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