This document is about an agreement between the US Department of Labor and GreatBanc Trust Company regarding the policies and procedures that GreatBanc Trust Company must follow when serving as a trustee or fiduciary of an ESOP in transactions involving the purchase or sale of employer securities that are not publicly traded. It covers requirements for selecting and overseeing a valuation advisor, analyzing financial statements and projections, documenting the fiduciary review process, and ensuring that transactions are at fair market value.