self-dealing
(1) In general For purposes of this section, the term “self-dealing” means any direct or indirect— (A) sale, exchange, or leasing of real or personal property between a trust described in section 501(c)(21) and a disqualified person; (B) lending of money or other extension of credit between such a trust and a disqualified person; (C) furnishing of goods, services, or facilities between such a trust and a disqualified person; (D) payment of compensation (or payment or reimbursement of expenses) by such a trust to a disqualified person; and (E) transfer to, or use by or for the benefit of, a disqualified person of the income or assets of such a trust.