and continuing human rights violations against the people of Iran, including unlawful arrests, torture, and harassment. (8) The United States upholds sanctions against the IRGC for its proliferation-related activities and human rights abuses, and also against Iran’s Revolutionary Guard Corps-Qods Force for its support of terrorism. (9) The Office of Foreign Assets Control of the Department of the Treasury includes the IRGC on the list of specially designated nationals and blocked persons (in this section referred to as the SDN list ). (10) Pursuant to section 561.405 of title 31, Code of Federal Regulations, entities owned by the IRGC, directly or indirectly, with 50 percent or greater interest are subject to sanctions and may be listed by the Office of Foreign Assets Control on the SDN list. Such entities’ property and interest in property are blocked regardless of whether such entities are included on the SDN List. That regulation, commonly termed the 50 percent rule , is the standard used by the Office of Foreign Assets Control when determining ownership of entities by blocked or sanctioned persons. (11) Under section 218 of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8725 ), the term own or control , with respect to an entity, means— (A) holding more than 50 percent of the equity interest by vote or value in the entity