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acting for itself or as trustee, provided that <br /> the person making the sale, if not registered, <br /> has no place of business in Hawaii and effects <br /> transactions in Hawaii exclusively with or <br /> through such persons or institutions. <br /> Idaho To any bank, savings institution, trust company, <br /> insurance company, investment company as <br /> defined in the Investment Company Act of 1940, <br /> pension or profit-sharing trust, or other <br /> financial institution or institutional buyer, <br /> or to any broker-dealer, whether the purchaser <br /> is acting for itself or as trustee, provided <br /> that the person making the sale, if not <br /> registered, has no place of business in Idaho <br /> and effects transactions in Idaho exclusively <br /> with or through such persons or institutions. <br /> Illinois To any corporation, bank, savings bank, savings <br /> institution, trust company, insurance company, <br /> building and loan association, dealer, pension <br /> fund or pension trust, employees' profit <br /> sharing trust, other financial institution or <br /> institutional investor, any government or <br /> political subdivision or instrumentality <br /> thereof, whether the purchaser is acting for <br /> itself or in some fiduciary capacity, or to <br /> any partnership or other association engaged <br /> as a substantial part of its business or <br /> operations in purchasing or holding <br /> securities, or to any trust in respect of <br /> which a bank or trust company is trustee or <br /> co-trustee or to any entity in which at least <br /> 90% of the equity is owned by persons <br /> described above or "accredited investors, " or <br /> to any employee benefit plan as defined. <br /> Indiana To any bank, savings institution, trust company, <br /> insurance company, investment company as <br /> defined in the Investment Company Act of 1940, <br /> pension or profit-sharing trust, or other <br /> financial institution or institutional buyer, <br /> or to any broker-dealer, whether the purchaser <br /> is acting for itself or as trustee, provided <br /> that the person making the sale, if not <br /> registered, has no place of business in <br /> Indiana and effects transactions in Indiana <br /> exclusively with such persons or institutions . <br /> Iowa To any bank, savings institution, trust company, <br /> insurance company, investment company as <br /> defined in the Investment Company Act of 1940, <br /> pension or profit-sharing trust, or other <br /> 6 <br />