definiens: shall mean:(i ) Any natural person resident in the United States;(ii ) Any partnership or corporation organized or incorporated under the laws of the United States;(iii ) Any estate of which any executor or administrator is a U.S. person;(iv ) Any trust of which any trustee is a U.S. person;(v ) Any agency or branch of a foreign entity located in the United States;(vi ) Any non - discretionary account or similar account ( other than an estate or trust ) held by a dealer orother fiduciary for the benefit or account of a U.S. person;(vii ) Any discretionary account or similar account ( other than an estate or trust ) held by a dealer or otherfiduciary organized, incorporated, or ( if an individual ) resident in the United States ; and(viii ) Any partnership or corporation if:(A ) Organized or incorporated under the laws of any foreign jurisdiction ; and(B ) Formed by a U.S. person principally for the purpose of investing in securities not registeredunder the Act, unless it is organized or incorporated, and owned, by accredited investors ( as defined in § 230.501(a ) ) who arenot natural persons, estates or trusts