Mr. Rice....Federal Bankruptcy Act of 1978 Sec. 101

In this title- (1) "accountant" means accountant authorized under applicaable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized; (2) "affliate" means- (A) entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities- (i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or (ii) solely to secure a debt, i£ such entity has not in fact exercised such power to vote; (B) corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by an entity