### Question
What is the definition of foreign insurer or reinsurer?


### Answer
The definition of **foreign insurer or reinsurer** is as follows in *26 U.S.C. § 4372*:

> 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**

