a, are considered a OrtyrSOn • you als Ora ► • An irchvoual whc a a otter or resident of he Untied Sites, • A par:nensh0, coterastion, contrary. ot &eel:canal- eteatoi cx crew.med n tne tinted States or over he 4%.4 • Tne Jot& Stoles, or • Pry estate Kilter man e ?Orin," estate) ot trust. See Regul