; enforcement The Securities and Exchange Commission shall issue such rules as may be necessary to carry out this section and may enforce the requirements of this section. (f) Definitions In this Section: (1) Employee The term employee — (A) means any full-time or part-time employee in good standing working for the corporation on the date of the receipt of Federal aid related to COVID–19; and (B) does not include— (i) any individual who owns more than 5 percent of the voting shares of the corporation; (ii) a Named Executive Officer; and (iii) any management employee participating in an equity compensation plan before the corporation received the Federal aid related to COVID–19. (2) Federal aid The term Federal aid means any emergency lending provided under section 13(3) of the Federal Reserve Act or any Federal financial support in the form of a grant, loan, or loan guarantee. (3) Major corporation The term major corporation means any issuer— (A) the securities of which are traded on a national securities exchange; (B) the securities of which are required to be registered with the Securities and Exchange Commission under section 12(g) or 15(d) of the Securities Exchange Act of 1934; or (C) that is an accelerated filed, as defined in section 240.12b–2 of title 17, Code of Federal Regulations. (4) Management employee The term management employee means any employee who supervises another employee. (5) Securities terms The terms issuer , national securities exchange , and security have the meaning give those terms, respectively, under section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ).