person

(41)The term “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;

Source

11 USC § 101(41)


Scoping language

In this title
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