any entity wholly owned, directly or indirectly, by a company that is treated as a bank holding company for purposes of section 8 of the International Banking Act of 1978 ( 12 U.S.C. 3106 ) if—
(A)#
such entity is organized, incorporated, or established under the laws of the United States or any State, and
(B)#
the principal place of business of such entity is in the United States (including any territory of the United States),