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Federal Register / Vol. 86, No. 233 / Wednesday, December 8, 2021 / Proposed Rules
i Any domestic reporting company formed on or after effective date of final rule shall file a report within 14
calendar days of the date it was formed as specified by a secretary of state or similar office.
ii Any entity that becomes a foreign reporting company on or after effective date of the final rule shall file a report within 14 calendar days of the date it first becomes a foreign reporting company.
iii Any domestic reporting company created before effective date of the final rule and any entity that became a foreign reporting company before effective date of the final rule shall file a report not later than one year after effective date of the final rule.
iv Any entity that no longer meets the criteria for an exemption under paragraph c2 of this section shall file a report within 30 calendar days after the date that it no longer meets the criteria for any such exemption.
2 Updated report. A reporting company shall file an updated report in the form and manner specified in paragraph b4 of this section within 30 calendar days after the date on which there is any change with respect to any information previously submitted to FinCEN, including any change with respect to who is a beneficial owner of a reporting company and any change with respect to information reported for any particular beneficial owner or applicant.
i If a reporting company meets the criteria for any exemption under paragraph c2 of this section subsequent to the filing of an initial report, this change will be deemed a change with respect to information previously submitted to FinCEN, and the entity shall file an updated report.
ii If an individual is a beneficial owner of a reporting company because the individual owns at least 25 percent of the ownership interests of the reporting company and such individual dies, a change with respect to required information will be deemed to occur when the estate of a deceased beneficial owner is settled, either through the operation of the intestacy laws of a jurisdiction within the United States or through a testamentary deposition. The updated report shall remove the deceased former beneficial owner and, to the extent appropriate, identify any new beneficial owners.
3 Corrected report. A reporting company shall file a corrected report in the form and manner specified in paragraph b of this section within 14
calendar days after the date on which such reporting company becomes aware or has reason to know that any required
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information contained in any report under this section was inaccurate when filed and remains inaccurate. A
corrected report filed under this paragraph a3 within this 14-day period shall be deemed to satisfy 31
U.S.C. 5336h3CiIbb if filed within 90 calendar days after the date on which an inaccurate report is filed.
b Form and manner of reports. Each report or application submitted under this section shall be filed with FinCEN
in the form and manner that FinCEN
shall prescribe in the forms and instructions for such report or application, and each person filing such report shall certify that the report is accurate and complete.
1 Initial report. An initial report of a reporting company shall include the following information:
i For the reporting company:
A The full name of the reporting company;
B Any trade name or doing business as name of the reporting company;
C The business street address of the reporting company;
D The State or Tribal jurisdiction of formation of the reporting company or for a foreign reporting company, State, or Tribal jurisdiction where such company first registers; and E The Internal Revenue Service IRS
Taxpayer Identification Number TIN
including an Employer Identification Number EIN of the reporting company, or where a reporting company has not yet been issued a TIN, one of the following:
1 Dun & Bradstreet Data Universal Numbering System DUNS Number of the reporting company; or 2 Legal Entity Identifier LEI.
ii For every individual who is a beneficial owner of such reporting company, and every individual who is a company applicant with respect to such reporting company:
A The full legal name of the individual;
B The date of birth of the individual;
C The complete current address consisting of:
1 In the case of a company applicant who files a document described in paragraph e of this section in the course of such individuals business, the business street address of such business;
or 2 In any other case, the residential street address that the individual uses for tax residency purposes;
D A unique identifying number from one of the following documents:
1 A non-expired passport issued to the individual by the United States Government;

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2 A non-expired identification document issued to the individual by a State, local government, or Indian tribe for the purpose of identifying the individual;
3 A non-expired drivers license issued to the individual by a State; or 4 A non-expired passport issued by a foreign government to the individual, if the individual does not possess any of the documents described in paragraph b1iiD1, 2, or 3 of this section;
and E An image of the document from which the unique identifying number in paragraph b1iiD of this section was obtained, which includes both the unique identifying number and photograph in sufficient quality to be legible or recognizable.
2 Additional voluntary information.
In addition to the information required under paragraph b1 of this section, a reporting company may include in its initial or any subsequent report the TIN
of any beneficial owner or company applicant, provided that:
i The reporting company notifies each such beneficial owner or company applicant; and ii Obtains consent from each such beneficial owner or company applicant on a form prescribed by FinCEN.
3 Special rulesi Reporting company owned by exempt entity. If an exempt entity under paragraph c2 of this section has or will have a direct or indirect ownership interest in a reporting company and an individual is a beneficial owner of the reporting company by virtue of such ownership interest, the report shall include the name of the exempt entity rather than the information required under paragraph b1 of this section with respect to such beneficial owner.
ii Minor child. If a reporting company reports the information required under paragraph b1 of this section with respect to a parent or legal guardian of a minor child consistent with paragraph d4i of this section, then the report shall indicate that such information relates to a parent or legal guardian.
iii Foreign pooled investment vehicle. If an entity would be a reporting company but for paragraph c2xviii of this section, and is formed under the laws of a foreign country, such entity shall be deemed a reporting company for purposes of paragraphs a and b of this section, except the report shall include the information required under paragraph b1 of this section solely with respect to an individual who exercises substantial control over the entity. If more than one individual exercises substantial control over the
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