§ 1106. Prohibited transactions
(a)
Transactions between plan and party in interest
Except as provided in section
1108 of this title:
(b)
Transactions between plan and fiduciary
A fiduciary with respect to a plan shall not—
(c)
Transfer of real or personal property to plan by party in interest
A transfer of real or personal property by a party in interest to a plan shall be treated as a sale or exchange if the property is subject to a mortgage or similar lien which the plan assumes or if it is subject to a mortgage or similar lien which a party-in-interest placed on the property within the 10-year period ending on the date of the transfer.