U.S. Persons means such persons as defined in Regulation S of the United States Securities Act of 1933 and particularly includes residents of the United States as well as American stock corporations and private companies.
U.S. Persons means U.S. Persons within the meaning of Rule 902(k) of the Securities Act.
U.S. Persons means a US Citizen or resident individual, a partnership or corporation organised in the US or under the laws of the US or any state of the US, a trust if (i) a court within the US would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of trust, and (ii) one or more US Person(s) have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident of the US. This definition shall be interpreted in accordance with the US Internal Revenue Code. Please note that persons who have lost their US citizenship and who live outside the US may nonetheless in some circumstances be treated as US Person(s);
Examples of U.S. Persons in a sentence
With respect to Preexisting Entity Accounts described in paragraph B of this section, only accounts that are held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall be treated as U.S. Reportable Accounts.
A unitholder that is a U.S. citizen or a resident alien individual, a domestic corporation, a domestic partnership, a domestic trust or a domestic estate (collectively, "U.S. Persons"), as those terms are defined in the Code, should follow the instructions below with respect to certifying Box A and Box B.
This document is not an offer of securities for sale into the United States or to, or for the account or benefit of, US Persons.
US Citizens living abroad may also be deemed "US Persons" under certain rules.
Passive Non-Financial Foreign Entity with no Controlling Persons that are specified U.S Persons.
More Definitions of U.S. Persons
U.S. Persons means a citizen and/or resident of the United States of America, its territories or possessions or any area subject to its jurisdiction, including any corporation, partnership or other entity created or organised under the laws of the United States or any political subdivision thereof, or any estate other than an estate the income of which from sources outside of the United States (which is not effectively connected with a trade or business within the United States) is not includable in gross income for United States federal income tax purposes, and/or any other persons or entities whose income and/or revenue is subject to United States Income tax (irrespective of origin), including those deemed to be United States Persons under Regulation S of the US Securities Act of 1933 and/or the US Commodity Exchange Act (as amended), or any trust if a court within the United States is able to exercise primary supervision over the trust and one or more United States fiduciaries have the authority to control all substantial decisions of the trust, or shall have the meaning as contained in the Prospectus.
U.S. Persons means a US Citizen or resident individual, a partnership or corporation organised in the US or under the laws of the US or any state of the US, or a trust if (i) a court within the US would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of trust, and (ii) one or more US Person(s) have the authority to control all substantial decisions of the trust, or an estate of a descendent that is a citizen or resident of the US. This definition shall be interpreted in accordance with the US Internal Revenue Code. Please note that persons who have lost their US citizenship and who live outside the US may nonetheless in some circumstances be treated as US Person(s).
U.S. Persons means such persons as defined in Regulation S of the United States Securities Act of 1933 and particularly includes residents of the United States as well as American stock corporations and private companies.][In the case of Securities, where CBF is specified in the Final Terms as Clearing System, the following applies:(3) Custody: The Global Note will be kept in custody by Clearstream Banking AG, Frankfurt am Main ("CBF").][In the case of Securities, where CBL and Euroclear Bank is specified in the Final Terms as Clearing System, the following applies:(3) Custody: The Global Notes will be issued in classical global note form and will be kept in custody by a common depositary on behalf of both ICSDs.][In the case of Securities, where Euroclear France is specified in the Final Terms as Clearing System, the following applies:(3) Custody: The Global Note will be kept in custody by or on behalf of the Clearing System.][In the case of Securities, where Euroclear Bank or another Clearing System is specified in the Final Terms, the following applies:(3) Custody: The Global Note will be kept in custody by or on behalf of the Clearing System.] Principal Paying Agent, Paying Agent, Calculation Agent
U.S. Persons means a person who is in either of the following two categories:
U.S. Persons means United States citizens and entities organized under the laws of the United States or any state or political subdivision or territory thereof, as applied and interrupted by the FCC.
U.S. Persons means such persons as defined in Section 7701(a)(30) of the U.S. Internal Revenue Code of 1986, as amended.][In case of a Permanent Global Pfandbrief from the Issue Date, insert:The Pfandbriefe are represented by a permanent global note (the "Global Pfandbrief") without interest coupons, which bears the manual or facsimile signatures of two authorised signatories of the Issuer as well as the personal or facsimile signature of a trustee authorised by the Bundesanstalt für Finanzaufsicht in order to confirm the presence of the coverage required by law for the Pfandbriefe and that the Pfandbriefe have been duly registered. The Holders are not entitled to receive definitive Pfandbriefe. The Pfandbriefe as co-ownership interests of the Global Pfandbrief may be transferred pursuant to the relevant regulations of the Clearing System.][(3) Each Global Pfandbrief will be kept in custody by or on behalf of the Clearing System. "Clearing System" means [Clearstream Banking AG, Frankfurt] [Clearstream Banking, S.A. ("CBL") and Euroclear Bank SA/NV ("Euroclear")] [(CBL and Euroclear are individually referred to as an "ICSD" (International Central Securities Depositary) and, collectively, the "ICSDs")] [specify different clearing system].] [In case CBF is acting as book-entry registrar, insert:
U.S. Persons. Nonqualified stock options refer to options that are not required to meet specified criteria set forth in Section 422 of the Internal Revenue Code (“Code”). With respect to U.S. citizens or residents (“U.S. Persons”), the taxation of nonqualified stock options generally is governed by Section 83 of the Code. Nonqualified stock options generally are not taxable upon grant, because they do not have a “readily ascertainable fair market value” within the meaning Treasury Regulations Section 1.83-7(b). As such, nonqualified stock options generally will be taxed on exercise in amount equal the spread between the fair market value of the underlying stock and the exercise price on the date the options are exercised. The taxable amount is treated as ordinary income, and not eligible for the preferential long-term capital gains tax rate. An exception will apply with respect to stock received on exercise of an option that is subject to a “substantial risk of forfeiture” (meaning, the stock is not vested). The taxable event with respect options involving a substantial risk of forfeiture will occur at the time of vesting of the underlying stock, and the associated tax will be based on the spread between the fair market value of the underlying stock on the vesting date and the option exercise price. The taxable spread upon the exercise of an option by service providers other than employees (including an independent contractor) is reported on IRS Form 1099-MISC, and withholding of employment tax typically is not required in such case.