Financial entity
Financial entity means a counterparty that is not a swap dealer or a major swap participant and that is one of the following:
(3) An employee benefit plan as defined in paragraphs (3) and (32) of section 3 of the Employee Retirement Income and Security Act of 1974;
Source
17 CFR § 23.500
Scoping language
For purposes of this subpart I, the following terms shall be defined as provided.