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“US Person” means any particular person or entity deemed by the US Securities Exchange Commission once in a while to be a “U.S. Person” beneath Rule 902(k) of the 1933 Act or different individual or entity as the administrators of the iShares Products (or their umbrella companies or managers) could determine. Securities of the iShares merchandise domiciled in Ireland, Germany Switzerland and Luxembourg may not, except pursuant to a related exemption, be acquired or owned by, or acquired with the assets of an ERISA Plan. An “ERISA Plan” is defined as (i) any retirement plan subject to Title I of the United States Employee Retirement Income Security Act of 1974, as amended (ERISA); or, (ii) any individual retirement account or plan subject to Section 4975 of the United States Internal Revenue code of 1986, as amended.
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Holders of Zero Dividend Preference shares usually are …