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U.S. Person

What is defined as a U.S. Person?

A U.S. person generally includes:
 

  • an individual who is a U.S. citizen or U.S. resident alien;

  • a partnership, corporation, company or association created or organized in the United States or under the laws of the United States;

  • an estate (other than a foreign estate); or

  • a domestic trust

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