special entity
(2) Responsibilities with respect to special entities (A) Advising special entities A swap dealer or major swap participant that acts as an advisor to a special entity regarding a swap shall comply with the requirements of subparagraph (4) with respect to such Special Entity. (B) Entering of swaps with respect to special entities A swap dealer that enters into or offers to enter into swap with a Special Entity shall comply with the requirements of subparagraph (5) with respect to such Special Entity. (C) Special entity defined For purposes of this subsection, the term “special entity” means— (i) a Federal agency; (ii) a State, State agency, city, county, municipality, or other political subdivision of a State; (iii) any employee benefit plan, as defined in section 3 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002 ); (iv) any governmental plan, as defined in section 3 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002 ); or (v) any endowment, including an endowment that is an organization described in section 501(c)(3) of title 26 .