Trustee filed an adversary complaint against school district seeking to recover allegedly preferential transfers by debtors. School district moved to dismiss the complaint, asserting lack of subject matter jurisdiction. The court determined that school district was a subdivision of the State of Utah under the Utah Constitution and state statute and was, therefore, a "governmental unit" within the meaning of 11 U.S.C. § 106(c). Based on an extensive review of legislative history, the court ruled that § 106(c) makes a governmental unit subject to bankruptcy court jurisdiction only with respect to Bankruptcy Code provisions that contain the terms "creditor," "entity," or "governmental unit." The court determined that, as 11 U.S.C. § 548(a)(2) does not contain those terms, it does not provide jurisdiction against a governmental unit unless that unit has waived its sovereign immunity. The motion to dismiss was granted.