“SOX Compliant Entity” defined.

“SOX Compliant Entity” means an entity that is required to comply with, or voluntarily complies with, the following provisions of the Sarbanes-Oxley Act of 2002, Public Law 107-204: 1. The requirements for preapproval pursuant to 15 U.S.C. § 78j-1(h); 2. The requirements for the independence of members of the audit committee pursuant to 15 U.S.C. § 78j-1(m)(3); and 3. The requirements for internal control evaluation and reporting pursuant to 15 U.S.C. § 7262(b).