Bifunctional triacylglycerol lipase and LPE acyltransferase; major lipid particle-localized triacylglycerol (TAG) lipase; catalyzes acylation of lysophosphatidylethanolamine (LPE), a function which is essential for sporulation; protein level and stability of Tgl3p are markedly reduced in the absence of lipid droplets; required with Tgl4p for timely bud formation