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An American employer includes:
The U.S. or any of its instrumentalities;
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;
A person who is a resident of the U.S.;
A partnership in which at least two-thirds of the partners are residents of the U.S.;
A trust, if all of the trustees are U.S. residents; or
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.
Last Revised: March, 2001
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Last reviewed or modified Monday Jan 14, 2008 |