(b) Restrictions and use of SFA. 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 as described in
§ 4262.14(a);
(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.