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Where certain parts of the U.S. Bankruptcy Code state that only a "person" may file under a certain section, or only certain benefits of the Code are available to a "person", that term has a special meaning under the Bankruptcy Code's definition. Under the U.S. Bankruptcy Code, 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;
shall be considered, for purposes of section 1102 of this title, to be a person with respect to such asset or such benefit.
This definition is found in U.S. Bankruptcy Code Section 101(41).
This answer is offered for informational purposes only. It is not offered as, and does not constitute, legal advice. Laws vary widely from state to state. You should rely only on the advice given to you during a personal consultation by a local attorney who is thoroughly familiar with state laws and the area of practice in which your concern lies.