19 Apr 2022
You are Beyond Compare: U.S. Person Definition Comparison Chart
When engaging in overseas transactions, such as Regulation S transactions, issuers need to be sure that selling efforts are not directed at U.S. persons. Also, certain definitions key to swap transaction regulations require a determination of whether a person is a U.S. person. Use this chart to reference the criteria under which various categories of individuals and entities would be considered a ”U.S. Person" under SEC and CFTC rules.
Related Content
- Offshore Offerings by U.S. Issuers
Understand how a U.S. issuer can offer and sell securities to investors outside the United States without registration.
- Regulation S Offering Memorandum Legends
Use this template to draft legends for a Regulation S offering.
- Outbound Investment: Tax Consequences for U.S. Investors Acquiring Stock or Debt Instruments of Foreign Issuers
Review the principal U.S. federal income tax consequences that U.S. investors should consider when making an investment in foreign securities.
- Federal Tax Consequences for U.S. Holders of Equity or Debt Securities
Inform your practice about tax implications for U.S. taxpayers holding domestic securities.
Practical Guidance Updates
Featuring the latest updates from your Practical Guidance account.
- See the Ukraine Invasion Resource Kit for related resources in several practice areas.
- The Practical Guidance Journal Spring 2022 Edition includes market trends on disclosure related to climate change.
- Regulation D Resource Kit
- Purchase Agreement Drafting for a Rule 144A / Regulation S Debt Offering
- Rule 144A and Regulation S Securities Offering Process
- Rule 144A Transactions
- Exxon Capital Exchange Offers
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