terest an educodoral In tution; a broker, a si barter exchange: a creditor, a person reporting One °State transocarins; a trustee or fester of any IndivIdurf TenoteitOM arengeMant, a Coverdell ESA. an 1-19A, an Archer lit8A . (noluding a Medicare Advantage MS.A);.certaii corP0M9 certain dorm's of motor