Officer includes, but is not limited to, for a corporation, a director, secretary, receiver, administrator, liquidator, or a trustee administering an arrangement involving the corporation and, for an entity that is neither an individual nor a corporation, a partner in a partnership or an officeholder of an unincorporated association and, otherwise, a person who makes, or participates in making decisions that affect the whole or substantial part of the business, and/or financial standing of the corporation or entity.
