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+++ An "accredited investor" includes a natural person who 1) earned income that exceeded $200,000 (or $300,000 together with a spouse) in each of the prior two years, and reasonably expects the same for the current year or 2) has a net worth over $1 million, either alone or together with a spouse (excluding the value of the person's primary residence). An "accredited investor" may also be an entity such as a bank, partnership, corporation, nonprofit, or trust, when the entity satisfies certain criteria. For a full definition of "accredited investor," see US Code of Federal Regulations, Title 17, Chapter II, Part §230.501 "Definitions and terms used in Regulation D."