Reg. 858, 879 (January 7, 2013). 42 Available at: <a href="http://www2.isda.org/functional-areas/protocol-management/protocol/8.">http://www2.isda.org/functional-areas/protocol-management/protocol/8.</a> 43 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