Publicly held corporation
For purposes of this subsection, the term “publicly held corporation” means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ))—
(A)#
the securities of which are required to be registered under section 12 of such Act ( 15 U.S.C. 78 l ), or
(B)#
that is required to file reports under section 15(d) of such Act ( 15 U.S.C. 78 o (d)).