; (iv) a person whose only interest in the covered entity is through a right of inheritance, unless the person also meets the requirements of subparagraph (A); or (v) a creditor of the covered entity, unless the creditor also meets the requirements of subparagraph (A). (C) Anti-abuse rule The exceptions under subparagraph (B) shall not apply if used for the purpose of evading, circumventing, or abusing the requirements of this section. (2) Covered entity The term covered entity means a person, trust, association, copartnership, corporation, or other public or private entity. (3) Foreign person The term foreign person means an individual who is not a United States person or an alien lawfully admitted for permanent residence into the United States. (4) United States person The term United States person means a natural person who is a citizen of the United States or who owes permanent allegiance to the United States.