4
structure of which is designed or intended to evade or circumvent the application of this Act, subject to regulations prescribed by the Secretary.
(D) Timing.—The term “covered transaction” includes a current, past, or potential future transaction.
(5) Critical infrastructure.—The term “critical infrastructure” has the meaning given the term in section 1016(e) of the USA PATRIOT Act (42 U.S.C. 5195c(e)).
(6) Entity.—The term “entity” means any of the following, whether established in the United States or outside of the United States:
(A) A firm.
(B) A government, government agency, government department, or government commission.
(C) A labor union.
(D) A fraternal or social organization.
(E) A partnership.
(F) A trust.
(G) A joint venture.
(H) A corporation.
