The Final Rules do not include these limitations. 10 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 ERIS