United States person
(i) United States person. The term United States person means a person the ultimate parent entity of which (A) Is incorporated in the United States, is organized under the laws of the United States or has its principal offices within the United States; or (B) If a natural person, either is a citizen of the United States or resides in the United States. (ii) United States issuer. The term United States issuer means an issuer which is incorporated in the United States, is organized under the laws of the United States or has its principal offices within the United States. (2) (i) Foreign person. The term foreign person means a person the ultimate parent entity of which (A) Is not incorporated in the United States, is not organized under the laws of the United States and does not have its principal offices within the United States; or (B) If a natural person, neither is a citizen of the United States nor resides in the United States. (ii) Foreign issuer. The term foreign issuer means an issuer which is not incorporated in the United States, is not organized under the laws of the United States and does not have its principal offices within the United States.