definiens: means ( a ) any natural person resi dent in the United States, ( b ) any partnership or corporation organized or incorporated under the law s of the United States ( c ) any estate of which any executor or administrator is a U.S. person, ( d ) any trust of wh ich any trustee is a U.S. person, ( e ) any agency or branch of a foreign entity located in the United States, ( f ) an y non - discretionary account or similar account ( oth er than an estate or trust ) held by a dealer or other fiduciar y for the benefit or account of a U.S. person, ( g ) any discretionary account or similar account ( other than an estate or trust ) held by a dealer or other fiduciary organiz ed, incorporated, or ( if an individual ) resident in the United States, and any partnership or corporation if : ( i ) organi zed or incorporated under the laws of any foreign jurisdic tion ; and ( ii ) formed by a U.S. person principally for the purpose of investing in securities not registered under the Act, unless it is organized or incorporated, and o wned, by accredited investors ( as defined in § 230.501(a ) ) wh o are not natural persons, estates or trusts, provided, however, the following are not : ( u ) any discr etionary account or similar account ( other than an estate or trust ) held for the benefit or account of a non - U.S. perso n by a dealer or other professional fiduciary organ ized, incorporated, or ( if an individual ) resident in the United States, ( v ) any estate of which any profess ional fiduciary acting as executor or administrator is a U.S. perso n if : ( 1 ) an executor or administrator of the estat e who is not a U.S. person has sole or shared investment discretio n with respect to the assets of the estate ; and ( 2 ) the estate is governed by foreign law, ( w ) any trust of which any professional fiduciary acting as trustee is a U.S