of Homeland Security or the Attorney General. (3) Treatment of certain property as involved in the offense In this subsection, the term property involved in includes any assets credited to, attempted to be credited to, or contained in the account. (d) Financial Institution In this section, the term financial institution means any entity defined under section 5312(a)(2), or the regulations promulgated under this title, that is required to— (1) implement a customer identification program under this title, or the regulations promulgated under this title