\424\ For these purposes, ``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 (``ERISA''); (iv) any governmental plan, as defined in section 3 of ERISA; or (v) any endowment, including an endow