Section 406(a) states that a plan fiduciary may not engage the plan in an activity or transaction if he or she knows, or should know that the action directly or indirectly involves the:
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Sale, exchange, or lease of any property between the plan and a party in interest
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Lending of money or extending of credit between the plan and a party in interest
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Furnishing of goods, services, or facilities between the plan and a party in interest
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Transfer of a plan asset to a party in interest
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Use of assets by, or for the benefit of, a party in interest
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The acquisition or holding on behalf of the plan of any employer security or employer real property in excess of ERISA Section 407 limits