; (2) in subparagraph (B) by striking the period and inserting ; or ; and (3) by adding at the end the following: (C) engage in investment activities involving North Korean covered property, as defined in section 3 of the Banking Restrictions Involving North Korea (BRINK) Act of 2017 . . (b) Securities and Exchange Commission regulations Not later than 120 days after the date of the enactment of this Act, the Securities and Exchange Commission shall issue any revisions the Securities and Exchange Commission determines to be necessary to the regulations requiring disclosure by each registered investment company that divests itself of securities in accordance with section 13(c) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–13(c) ), including in accordance with paragraph (1)(C) of that section, as added by subsection (a)(3). 203. Sense of Congress regarding certain ERISA plan investments It is the sense of Congress that— (1) a fiduciary of an employee benefit plan, as defined in section 3(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(3) ), may divest plan assets from, or avoid investing plan assets in, any person the fiduciary determines engages in investment activities involving North Korean covered property, if— (A) the fiduciary makes that determination using credible information that is available to the public; and (B) the fiduciary prudently determines that the result of that divestment or avoidance of investment would not be expected to provide the employee benefit plan with— (i) a lower rate of return than alternative investments with commensurate degrees of risk; or (ii) a higher degree of risk than alternative investments with commensurate rates of return