The term “U.S. Person” means any of the following:

• Any natural person resident in the United States (regardless citizenship);
• Any partnership or corporation organized or incorporated under the laws of the United States;
• Any estate of which any executor or administrator is a U.S. person;
• Any trust of which any trustee is a U.S. person;
• Any agency or branch of a foreign entity located in the United States;
• Any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. Person;
• Any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organized, incorporated, or (if an individual) resident in the United States; and
• Any partnership or corporation if (i) organized or incorporated under the laws of any foreign jurisdiction; and (ii) formed by a U.S. Person principally for the purpose of investing in securities not registered under the Act, unless it is organized or incorporated, and owned, by accredited investors (as defined in 17 CFR § 230.501(a)) who are not natural persons, estates or trusts.

For more information see this: https://www.law.cornell.edu/cfr/text/17/230.902
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