U.S. Participant means a Participant who is a citizen of the United States or a resident of the United States, as defined in section 7701(a)(30)(A) and section 7701(b)(1) of the Code and any other Participant who is subject to tax under the Code with respect to compensatory awards granted pursuant to the Plan;
CDS Participant means a participant in CDS that holds security entitlements in Units on behalf of beneficial owners of those Units;
Authorised Participant means the Initial Authorised Participant, the Second Authorised Participant and any Additional Authorised Participant.
Program participant means an individual certified by the secretary as a program participant under Iowa Code section 9E.3.
Additional Authorised Participant means any Eligible Authorised Participant (other than the Initial Authorised Participant or the Second Authorised Participant) that has entered into an Authorised Participant Agreement with the Issuer and has acceded to the LS Operating Procedures Agreement.
Initial Authorised Participant means BNP Paribas Arbitrage S.N.C. and any successor thereto.
Participant has the meaning specified in Section 10.06(d).