definiens: means and includes the United States of America, its territories and possessions, any State of the United States, and the term means : ( i ) a natural person ( regardless of citizenship ) resident in the United States ; ( ii ) an y partnership or corporation organized or incorpora ted under the laws of the United States ; ( iii ) any esta te or trust of which any executor, administrator or trustee is a U.S. Person ; ( iv ) any agency or branch of a fo reign entity located in the United States ; ( v ) any nondiscretionary or similar account ( other than an estate or trust ) held by a dealer or other fiduciar y for the benefit or account of a U.S. Person ( whether or not the dealer or other fiduciary is a U.S. Person ) ; ( vi ) any discretionary or similar account ( other than an estate or trust ) held by a dealer or other fiducia ry organized, incorporated and ( if an individual ) resi dent in the United States ; and ( vii ) a corporation or partnership organized under the laws of any jurisdi ction other than the United States by a U.S. Person principally for the purpose of investing in securit ies that have not been registered under the Securit ies Act