Procurement participant means a person involved in:
Program participant means an individual certified by the secretary as a program participant under Iowa Code section 9E.3.
Participant has the meaning specified in Section 10.06(d).
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;