Qualified lender
For purposes of this section, the term “qualified lender” means—
(1)#
any bank or savings association the deposits of which are insured under the Federal Deposit Insurance Act ( 12 U.S.C. 1811 et seq.),
(2)#
any State- or federally-regulated insurance company,
(3)#
any entity wholly owned, directly or indirectly, by a company that is treated as a bank holding company for purposes of section 8 of the International Banking Act of 1978 ( 12 U.S.C. 3106 ) if—
(A) such entity is organized, incorporated, or established under the laws of the United States or any State, and
(B) the principal place of business of such entity is in the United States (including any territory of the United States),
(3)(A)#
such entity is organized, incorporated, or established under the laws of the United States or any State, and
(3)(B)#
the principal place of business of such entity is in the United States (including any territory of the United States),
(4)#
any entity wholly owned, directly or indirectly, by a company that is considered an insurance holding company under the laws of any State if such entity satisfies the requirements described in subparagraphs (A) and (B) of paragraph (3), and
(5)#
with respect to interest received on a qualified real estate loan secured by real estate described in subsection (c)(3)(A), any federally chartered instrumentality of the United States established under section 8.1(a) of the Farm Credit Act of 1971 ( 12 U.S.C. 2279aa–1(a) ).