eligible lender
(2) Eligible lender The term “eligible lender” means any non-Federal qualified institutional buyer (as defined by section 230.144A (a) of title 17, Code of Federal Regulations (or any successor regulation), known as Rule 144A(a) of the Securities and Exchange Commission and issued under the Securities Act of 1933 [ 15 U.S.C. 77a et seq.]), including— (A) a qualified retirement plan (as defined in section 4974(c) of title 26 ) that is a qualified institutional buyer; and (B) a governmental plan (as defined in section 414(d) of title 26 ) that is a qualified institutional buyer.