<Li> Any trust of which any trustee is a U.S. person; </Li> <Li> Any agency or branch of a foreign entity located in the United States; </Li> <Li> Any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. person; </Li> <Li> Any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organized, incorporated, or (if an individual) resident in the United States; and </Li>

A person currently in the u.s. under a travel visa is considered a u.s. person under io