(A) With respect to obligations on or defenses to a security, "issuer" includes a person who:
(1) Places or authorizes the placing of its name on a security certificate, otherwise than as authenticating trustee, registrar, transfer agent, or the like, to evidence a share, participation, or other interest in its property or in an enterprise, or to evidence its duty to perform an obligation represented by the certificate;
(2) Creates shares, participations, or other interests in its property or in an enterprise, or undertakes obligations, that are uncertificated securities;
(3) Directly or indirectly creates fractional interests in its rights or property, if the fractional interests are represented by security certificates; or
(4) Becomes responsible for, or in place of, any other person described as an issuer in this section.
(B) With respect to obligations on or defenses to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its obligation is noted on a security certificate.
(C) With respect to registration of transfer, "issuer" means a person on whose behalf transfer books are maintained.