definiens: means any natural person, resident of the United States ; any partnership or corporation organized or incorporated under the laws of the United States or any state or territory thereof ; any estate of which any executor or administrator is a U.S. Person ; any trust of which any trustee is a U.S. Person ; any agency or branch of a foreign entity located in the United States ; any nondiscretionary account or similar account, other than estate or trust, held by a dealer or other fiduciary organized, incorporated, or ( if an individual ) resident of the United States ; and any partnership or corporation if organized or incorporated under the laws of any foreign jurisdiction and formed by a U.S. Person principally for the purpose of investing in securities and not registered under the Securities Act unless it is organized and incorporated and owned by as defined under Rule 501(a ) under the Securities Act, who are not natural persons, estates or trusts . is furthei defined in Rule 902(0 ) under the Securities Act