[lemma=asset] [lemma=issue] [word=by] [tag=VBN | □]
[lemma=asset] [lemma=issue] [word=by] [tag=VBN | □=□]
[lemma=asset] [lemma=issue] [word=by] [tag=VBN | □ | □]
The Agencies determined that less information is needed in the case of small plans that invest in secure assets issued by regulated financial institutions and having a fair market value that is easily determined .