American Employer

American Employer means:
an individual who is a resident of the United States (including the Commonwealth of Puerto Rico and the U.S. Virgin Islands); a partnership in which two-thirds or more of the partners are residents of the United States; a trust in which all the trustees are residents of the United States; a corporation organized in the United States. Former IRC (check if this IRC provision is current here) §§3121(h) and 3306(j)(3).