; (ii) lending money or extending credit to such an entity; (iii) furnishing goods, services, or facilities to such an entity; or (iv) transferring, directly or indirectly, to or for use by or for the benefit of such an entity— (I) any assets of the plan; or (II) any data with respect to any participant or beneficiary of the plan. For the purposes of subclause (II), the term fiduciary includes any person who exercises direct or indirect discretionary authority, responsibility, or control with respect to any participant beneficiary data. (B) Continuation of current investments In the case of a plan holding an investment in a sanctioned entity or foreign adversary entity on the date of enactment of the Protecting Americans’ Retirement Savings Act, such plan may continue to hold such investment if the fiduciary of such plan complies with the requirements of subparagraphs (I) and (J) of section 103(b)(3). (C) Contractually obligated investments In the case of a plan that has entered into a binding agreement prior to the date of enactment of the Protecting Americans’ Retirement Savings Act obligating such plan to engage in a transaction described under subparagraph (A), if the fiduciary of such plan complies with the requirements of subparagraphs (I), (J), and (K) of section 103(b)(3), such plan may fulfill the terms of such agreement until such agreement— (i) expires; or (ii) allows for termination. . (c) Additional disclosures for employee retirement funds (1) In general Section 103(b)(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1023(b)(3) ) is amended— (A) in subparagraph (H)(iv), by striking the period at the end and inserting ; and ; and (B) by inserting at the end the following: (I) a separate statement of all assets in the plan that consist, in whole or in part, of an interest in a sanctioned entity, including— (i) the aggregate value of such assets in the plan; (ii) the identity of each sanctioned entity in which such plan holds an interest