“American employing unit” defined. “American employing unit” means:
1. A person who is a resident of the United States;
2. A partnership, if two-thirds or more of the partners are residents of the United States;
3. A trust if all of the trustees are residents of the United States; or
4. A corporation organized under the laws of the United States or of any state.
Last modified: February 25, 2006