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Under 11 U.S.C. Section 101, the term:
(47) ''repurchase
agreement'' (which definition also applies to a reverse
repurchase agreement) means an agreement, including related terms, which provides for the
transfer of certificates of deposit, eligible bankers' acceptances, or securities that are
direct obligations of, or that are fully guaranteed as to principal and interest by, the
United States or any agency of the United States against the transfer of funds by the
transferee of such certificates of deposit, eligible bankers' acceptances, or securities
with a simultaneous agreement by such transferee to transfer to the transferor thereof
certificates of deposit, eligible bankers' acceptances, or securities as described above,
at a date certain not later than one year after such transfers or on demand, against the
transfer of funds;
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