In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'. For instance, in 'Elon Musk, CEO of SpaceX, announced the launch from Cape Canaveral.', the entities would be: 'Elon Musk, PER; SpaceX, ORG; Cape Canaveral, LOC'
Borrower has paid all amounts necessary to fund all present pension , profit sharing and deferred compensation plans in accordance with their terms , and Borrower has not withdrawn from participation in , and has not permitted partial or complete termination of , or permitted the occurrence of any other event with respect to , any such plan which could reasonably be expected to result in any liability of Borrower , including any liability to the Pension Benefit Guaranty Corporation or its successors or any other governmental agency . Borrower, PER
Borrower, PER
Borrower, PER
Pension Benefit Guaranty Corporation, ORG