; (v) interests or rights to participate in employee benefit plans of the issuer held by employees or former employees of the issuer; or (vi) options granted to an underwriter in a registered public offering for the purpose of satisfying over-allotments in the offering; (3) the term immediate family — (A) means a person’s— (i) brother-in-law; (ii) child; (iii) daughter-in-law; (iv) father-in-law; (v) grandchild; (vi) grandparent; (vii) mother-in-law; (viii) parent; (ix) sibling; (x) sister-in-law; (xi) son-in-law; (xii) spouse; (xiii) stepchild; or (xiv) stepparent; and (B) includes adoptive relationships; (4) the term indirect pecuniary interest — (A) includes— (i) ownership of any derivative instrument that contains the direct or indirect opportunity to profit from, or share in any profit derived from, an increase in the value of the subject security, including the right to acquire the subject security through the exercise or conversion of a derivative instrument, whether or not the right is exercisable on the date the right is obtained; (ii) securities held by immediate family members of an individual who share the same household of the individual, except that the presumption of beneficial ownership in this circumstance shall be rebuttable; (iii) the proportionate interest of a general partner in the portfolio securities held by a general or limited partnership, where the proportionate interest, as evidenced by the partnership agreement in effect at the time of the transaction and the most recent financial statements of the partnership, shall be the greater of— (I) the share of the profits of the general partner, including— (aa) (AA) profits attributed to any limited partnership interests held by the general partner; and (BB) any other interests in profits that arise from the purchase and sale of the sale of the portfolio securities of the partnership