(a) In general. A plan that receives special financial assistance must be administered in accordance with the restrictions in this section and in § 4262.14.
(b) Restrictions. Special financial assistance received, and any earnings thereon -
(1) May be used by the plan only to make benefit payments and pay administrative expenses;
(2) Must be segregated from other plan assets;
(3) May be used before other plan assets are used to make benefit payments and pay administrative expenses; and
(4) Must be invested in investment-grade bonds or other investments as permitted by PBGC in § 4262.14.