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Pension funds with legal personality: The pension fund with legal personality is an independent. legal entity created to manage a pension fund and is the same legal entity as the fund itself. Examples of. this type of pension fund construction are foundations or mutual associations. 5.
Â© 12015 SEI. A Collective Investment Trust (âCITâ) is an investment vehicle similar to a US mutual fund but that is. available only to qualified retirement plans, such as 401(k) plans and governmental plans. CITs are. sponsored by bank or trust companies under the supervision of the Office of the Comptroller of the.