that is offered, sold, or otherwise provided to a person in connection with the purchase and sale of a security through an arrangement or scheme that constitutes an investment contract, as that term is used in section 2(a)(1) of the Securities Act of 1933 ( 15 U.S.C. 77b(a)(1) ). (B) Exclusion The term ancillary asset does not include an asset that provides the holder of the asset with any of the following rights in a business entity: (i) A debt or equity interest in that entity. (ii) Liquidation rights with respect to that entity. (iii) An entitlement to an interest or dividend payment from that entity. (iv) Any other financial interest in that entity. (2) Business entity The term business entity means— (A) a corporation, limited liability company, or other entity that is created by filing a document with the Secretary of State of a State (or a similar office)