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'.
Text: Become an " investment company " or a company controlled by an " investment company ", under the Investment Company Act of 1940 or undertake as one of its important activities extending credit to purchase or carry margin stock ( as defined in Regulation U of the Board of Governors of the Federal Reserve System ), or use the proceeds of any Credit Extension for that purpose ; fail to meet the minimum funding requirements of ERISA , permit a Reportable Event or Prohibited Transaction , as defined in ERISA , to occur ; fail to comply with the Federal Fair Labor Standards Act or violate any other law or regulation , if the violation could reasonably be expected to have a material adverse effect on Borrower ' s business , or permit any of its Subsidiaries to do so ; withdraw or permit any Subsidiary to withdraw from participation in , permit partial or complete termination of , or permit the occurrence of any other event with respect to , any present pension , profit sharing and deferred compensation 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 .
Answer:
Board of Governors of the Federal Reserve System, ORG
ERISA, ORG
ERISA, ORG
Borrower, PER
Borrower, PER
Pension Benefit Guaranty Corporation, ORG