1210-AC38 comment 3682 Invesco Ltd. 06012026

Summary: Invesco Ltd. supports the proposed rule for articulating ERISA's prudence requirements in selecting designated investment alternatives for 401(k) plans. The company recommends specific clarifications to the "examples" provided in the safe harbor to ensure they are viewed as non-exhaustive, and suggests modifications to the liquidity and valuation factors to better accommodate collective investment trusts (CITs) and stable value investments.