### Question
How is the term foreign insurer or reinsurer defined?


### Answer
The term **foreign insurer or reinsurer** is defined in *26 U.S.C. § 4372* as the following:

> an insurer or reinsurer who is a nonresident alien individual, or a foreign partnership, or a foreign corporation

#### Citation:
  - *26 U.S.C. § 4372*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter A-Policies Issued By Foreign Insurers**

