or practice relating to or affecting prudential measures applicable to insurance or reinsurance. (10) State insurance regulator The term State insurance regulator means any State regulatory authority responsible for the supervision of insurers. (11) Substantially equivalent to the level of protection achieved The term substantially equivalent to the level of protection achieved means the prudential measures of a foreign government, authority, or regulatory entity achieve a similar outcome in consumer protection as the outcome achieved under State insurance or reinsurance regulation. (12) United States insurer The term United States insurer means— (A) an insurer that is organized under the laws of a State