; (VII) the Special Master; or (VIII) any other person that the Special Master determines is not an eligible person. (B) Eligible persons not in Puerto Rico (i) In general A claimant is a person described in this subparagraph if the claimant was not domiciled in the Commonwealth of Puerto Rico on September 20, 2017, and the claimant is— (I) a worker association or workplace association; (II) a pension plan; (III) a natural person who— (aa) is a beneficial owner of a security issued by the Commonwealth of Puerto Rico or an instrumentality of the Commonwealth of Puerto Rico; and (bb) became a beneficial owner of that security not later than September 20, 2017; (IV) subject to clause (iii), an open-end mutual fund; or (V) subject to clause (ii), any other person that the Special Master determines is an eligible person. (ii) Exclusions A claimant is not a person described in this subparagraph if the claimant was not domiciled in the Commonwealth of Puerto Rico on September 20, 2017, and the claimant is— (I) an ineligible investment company; (II) a closed-end company, as defined in section 5 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–5 ); (III) a financial guaranty insurer; (IV) as defined in section 101 of title 11, United States Code— (aa) a party to a master netting agreement; (bb) a party to a repurchase agreement; or (cc) a party to a swap agreement; (V) any other financial institution with total consolidated assets greater than $2,000,000,000; (VI) a person that owns a share in an unregistered investment fund that owns a security issued by the Commonwealth of Puerto Rico or an instrumentality of the Commonwealth of Puerto Rico; (VII) a person that acquired a claim against the Commonwealth of Puerto Rico or an instrumentality of the Commonwealth of Puerto Rico during the period beginning on the date that is 180 days before the date of a discharge under section 101, unless that claim was acquired through devise, descent, or a divorce settlement; (VIII) the Special Master