pass-thru entity
(2) Pass-thru entity For purposes of paragraph (1), the term “pass-thru entity” means— (A) a regulated investment company, (B) a real estate investment trust, (C) an S corporation, (D) a partnership, (E) a trust, (F) a common trust fund, (G) a passive foreign investment company (as defined in section 1297 without regard to subsection (d) thereof), and (H) a REMIC.