Plan.............................................                   An employee benefit plan subject to ERISA or subject to Code section 4975. Plan Asset Regulations...............               The Department of Labor regulations set forth in 29 C.F.R. § 2510.3 101, as amended from time. Plan Investor ..............................                  Any of the following: (a) a “benefit plan investor” that is described in or subject to the Plan Asset Regulations; (b) a plan or arrangement that is subject to Code section 4975; (c) a “governmental plan” as defined in section 3(32) of ERISA; (d) any plan or arrangement that is subject to any federal, state, or local law that is substantially similar to the Plan Asset Regulations, Code section 4975, or ERISA section 3(32); (e) any person acting on behalf of or utilizing the assets of any of the foregoing; and (f) any insurance company that is considered to be a Plan Investor pursuant to the following sentence. An insurance company is a Plan Investor unless all funds used by the insurance company in acquiring a Security were held by the insurance company in its general account, the insurance company will hold the Security in its general account, and the insurance company reasonably believes that its general account and the Security do not and will not constitute “plan assets” for purposes of ERISA and the Plan Asset Regulations. Pooling REMIC..........................                  In the case of a REMIC Series in respect of multiple Trust REMICs (including a Double REMIC Series), a Trust REMIC that holds assets specified in the Trust Agreement, and issues Pooling REMIC Regular Interests. Pooling REMIC Interest.............                 Each of the Pooling REMIC Regular Interests and each Pooling REMIC Residual Interest. Pooling REMIC Regular Interest........................................  Each of the Regular Interests in a Pooling REMIC. Pooling REMIC Residual Interest........................................  The Residual Interest in a Pooling REMIC. Pooling REMIC Subaccounts ....               In the case of a Double REMIC Series, the accounts established by the Trustee for tax purposes that represent the Pooling REMIC Regular Interests. Prepayment Penalty....................                 With respect to any Mortgage Loan, a fee, equal to a specified percentage of the principal amount of the Mortgage Loan, that is required by the terms of the Mortgage Loan to be paid in connection with voluntary Base Offering Circular – Multifamily 482090 19