Large United States business
Large United States business means any business entity including a corporation, company, partnership, sole proprietorship, association, foundation or trust that is organized under the laws of the United States or any state thereof, and has:
(1) Securities registered on a national securities exchange or quoted on the National Association of Securities Dealers Automated Quotation System; or
(2) More than $1 million in annual gross revenues for the fiscal year immediately preceding the year of the initial deposit.