962.Who can be considered an American employer?

An American employer includes:

1. The U.S. or any of its instrumentalities;

2. A State (including the District of Columbia, Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa) or any political subdivision of such State; or an instrumentality of the State or political subdivision;

3. A person who is a resident of the U.S.;

4. A partnership in which at least two-thirds of the partners are residents of the U.S.;

5. A trust, if all of the trustees are U.S. residents; or

6. A corporation organized under the laws of the U.S. or any State, including the District of Columbia, Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa.