82,900
edits
US Person: Difference between revisions
no edit summary
Amwelladmin (talk | contribs) No edit summary |
Amwelladmin (talk | contribs) No edit summary |
||
| Line 9: | Line 9: | ||
Under Part 240.3a71-3(a)(4) of the [[Exchange Act]], a [[US Person]] is: | Under Part 240.3a71-3(a)(4) of the [[Exchange Act]], a [[US Person]] is: | ||
*Any natural person who resides in the United States. | *Any natural person who resides in the United States. | ||
*Any partnership, corporation, trust, investment vehicle, or other legal person organized, incorporated, or established under the laws of the United States or having its principal place of business<ref>*Under the final rules, a “principal place of business” means “the location from which the officers, partners, or managers of the legal person primarily direct, control, and coordinate the activities of the legal person.” This definition also provides that the principle place of business for an externally managed investment vehicle “is the office from which the manager of the vehicle primarily directs, controls, and coordinates the investment activities of the vehicle.” in the United States. </ref> | *Any partnership, corporation, trust, investment vehicle, or other legal person organized, incorporated, or established under the laws of the United States or having its principal place of business<ref>*Under the final rules, a “principal place of business” means “the location from which the officers, partners, or managers of the legal person primarily direct, control, and coordinate the activities of the legal person.” This definition also provides that the principle place of business for an externally managed investment vehicle “is the office from which the manager of the vehicle primarily directs, controls, and coordinates the investment activities of the vehicle.” in the United States. </ref> in the United States. | ||
*Any discretionary or non-discretionary account of a [[U.S. person]]. | *Any discretionary or non-discretionary account of a [[U.S. person]]. | ||
*Any estate of a decedent who was a resident of the United States at the time of death. | *Any estate of a decedent who was a resident of the United States at the time of death. | ||