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in paragraph F or G, regardless of the size of their assets, | except a trust that includes as participants self-directed | individual retirement accounts or similar self-directed plans; |
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| I.__An organization described in Section 501(c)(3) of the | Internal Revenue Code, 26 United States Code, Section | 501(c)(3), a corporation, a Massachusetts trust or similar | business trust, a limited liability company or partnership, | not formed for the specific purpose of acquiring the | securities offered, with total assets in excess of | $10,000,000; |
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| J.__A small business investment company licensed by the | United States Small Business Administration under Section | 301(c) of the federal Small Business Investment Act of 1958, | 15 United States Code, Section 681(c) with total assets in | excess of $5,000,000; |
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| K.__A private business development company as defined in | Section 202(a)(22) of the federal Investment Advisers Act of | 1940, 15 United States Code, Section 80b-2(a)(22) with total | assets in excess of $5,000,000; |
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| L.__A federal covered investment adviser acting for its own | account; |
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| M.__A qualified institutional buyer as defined in 17 Code of | Federal Regulations, 230.144A(a)(1), except as defined in 17 | Code of Federal Regulations 230.144A(a)(1)(i)(H); |
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| N.__A major U.S. institutional investor as defined in 17 | Code of Federal Regulations, 240.15a-6(b)(4)(i); |
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| O.__Any other person, other than an individual, of | institutional character with total assets in excess of | $10,000,000 not organized for the specific purpose of | evading this chapter; or |
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| P.__Any other person specified by rule adopted or order | issued under this chapter.__Rules adopted pursuant to this | paragraph are routine technical rules as defined in Title 5, | chapter 375, subchapter 2-A. |
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| | 12.__Insurance company. "Insurance company" means a company | organized as an insurance company whose primary business is | writing insurance or reinsuring risks underwritten by insurance | companies and that is subject to supervision by the | Superintendent of Insurance or a similar official or agency of a | state. |
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