Issuer. The definition of the termissuerin section 2(a)(4) of the Act shall apply, except that in the case of a proceeding under the Federal Bankruptcy Code (11 U.S.C. 101et seq.), the trustee or debtor in possession shall be considered the issuer in an offering under a plan or reorganization, if the securities are to be issued under the plan.
17 CFR § 230.501
As used in Regulation D ( 230.500 et seq. of this chapter), the following terms shall have the meaning indicated: