tokens: � 2510 . 3 - 101 , as modified by Section 3 ( 42 ) of ERISA , is intended to cause the limited liability company ( or other special purpose entity ) either ( A ) to be a real estate operating company (" REOC ") or ( B ) to otherwise have its underlying assets not deemed to be " plan assets " of any employee benefit plan subject to Part 4 of Title I of ERISA or to which Section 4975 of the Code applies , and such limited liability company ( or other special purpose entity ) will be required to advise the Holders , as soon as reasonably possible , of any change or circumstance which could reasonably be expected to affect its status as a REOC , or to otherwise cause its underlying assets to be deemed to be " plan assets ."