(i) the funds that the holder is using to acquire the notes are not the assets of an employee benefit plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (‚ÄúERISA‚Äù), a plan described in and subject to Section 4975 of the Internal Revenue Code of 1986, as amended (the ‚ÄúCode‚Äù), a governmental plan subject to any federal, state or local law that is similar to the provisions of Section 406 of ERISA or Section 4975 of the Code, or an entity whose underlying assets include ‚Äúplan assets‚Äù by reason of Department of Labor regulation section 2510.3-101, as modified by Section 3(42) of ERISA, or otherwise; or