Section 4262.13 - Restrictions on special financial assistance(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 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 . 86 FR 36620 , 7/12/2021; 87 FR 41006 , 8/8/2022