DEFINITIONS
As used in this Guide,
- “U.S. person” means an individual or business entity that is a citizen of the U.S., a legal permanent resident of the U.S, or a business formed under the laws of a state of the U.S.
- “Foreign business person”, “foreign national” or “non-U.S. person” means an individual who is not either a citizen of the U.S. or a legal permanent resident of the U.S. and a business entity, which is formed under the laws of a jurisdiction which is not a state or territory of the U.S.
- “State” means any one of the 50 states of the U.S., the District of Columbia (Washington D.C.), Puerto Rico, Virgin Islands and any other territory of the U.S.
- “U.S., US or America(n)” means the United States of America.
- “Federal” means the government of the U.S.
- “Interest Holder” means a person who owns shares in a corporation, membership interests in a limited liability company, an ownership interest in a partnership or a beneficial owner of a statutory trust.
- “Business Entity” or “Company” means a C Corporation, close corporation, S corporation, limited liability company, general partnership, limited partnership, cooperative or statutory business trust.