“U.S. person” means a U.S. citizen or resident individual, a partnership or corporation organised in the United States or under the laws of the United States or any state thereof, a trust if:

• a court within the United States would has authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and
• one or more U.S. Persons have the authority to control all substantial decisions of the trust, or an estate of a decedent who is a U.S. citizen or resident.

Generally, a U.S. Person would also include U.S. tax residents, as well as individuals whose place of birth is in the United States (except where U.S. citizenship has been formally relinquished).