| 4.__Benefits.__A credit union may provide employee benefits, |
| including retirement benefits, to its employees and officers.__ |
| The kind and amount of these benefits must be reasonable given |
| the credit union's size and financial condition and the duties of |
| the employees and officers.__A credit union investing to fund an |
| employee benefit plan obligation is not subject to the investment |
| limitations of section 862 and may purchase an investment that |
| would otherwise be impermissible if the investment is directly |
| related to the credit union's obligation or potential obligation |
| under the employee benefit plan and the credit union holds the |
| investment only for as long as it has an actual or potential |
| obligation under the employee benefit plan.__The superintendent |
| may adopt rules to implement this subsection.__Rules adopted |
| pursuant to this subsection are routine technical rules as |
| defined in Title 5, chapter 375, subchapter 2-A. |
