U.S. Person

To be considered a U.S. person one must meet the below requirements:

  • A citizen or resident of the United States
  • A domestic partnership
  • A domestic corporation
  • Any estate other than a foreign estate
  • Any trust if:– A court within the United States is able to exercise primary supervision over the administration of the trust, and– One or more United States persons have the authority to control all substantial decisions of the trust

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