Example ContractsClausesdisregarded entityVariants
Disregarded Entity
Disregarded Entity contract clause examples

“Non-U.S. Lender” means # a Lender that is neither a Disregarded Entity nor a U.S. Person, and # a Lender that is a Disregarded Entity and that is treated for U.S. federal income Tax purposes as having as its sole member a Person that is not a U.S. Person.

“Foreign Lender” means # if a Borrower is a U.S. Person, a Lender, with respect to such Borrower, that is not a U.S. Person, and # if a Borrower is not a U.S. Person, a Lender, with respect to such Borrower, that is resident or organized under the laws of a jurisdiction other than that in which such Borrower is resident for tax purposes.

“Foreign Lender” means # if the Borrower is a U.S. Person, a Lender, with respect to such Borrower, that is not a U.S. Person, and # if the Borrower is not a U.S. Person, a Lender, with respect to such Borrower, that is resident or organized under the laws of a jurisdiction other than that in which the Borrower is resident for tax purposes.

“Non-U.S. Lender” shall mean any Lender that is not a “United States person” as defined under Section 7701(a)(30) of the Code.

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