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Under 11 U.S.C. Section 101, the term:
(41) ''person'' includes individual, partnership, and corporation, but does not include
governmental unit, except that a governmental unit that -
(A) acquires an asset from a person -
(i) as a result of the operation of a loan guarantee
agreement; or
(ii) as receiver or liquidating agent of a person;
(B) is a guarantor of a pension benefit payable by or
on behalf of the debtor or an affiliate of the debtor; or
(C) is the legal or beneficial owner of an asset of -
(i) an employee pension benefit plan that is a
governmental plan, as defined in section 414(d) of the Internal Revenue Code of 1986; or
(ii) an eligible deferred compensation plan, as
defined in section 457(b) of the Internal Revenue Code of 1986; shall be considered, for
purposes of section 1102 of this title, to be a person with respect to such asset or such
benefit;
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