to FinCEN a report that contains the information described in paragraph (2). (B) Reporting of existing entities In accordance with regulations prescribed by the Secretary of the Treasury, any reporting company that has been formed under the laws of a State or Indian Tribe prior to the date of enactment of this section, shall, in a timely manner, and not later than 2 years after the date of enactment of this section, submit to FinCEN a report that contains the information described in paragraph (2). (C) Reporting at time of incorporation In accordance with regulations prescribed by the Secretary of the Treasury, any reporting company that has been formed under the laws of a State or Indian Tribe after the date of enactment of this section, shall, at the time of incorporation, submit to FinCEN a report that contains the information described in paragraph (2). (D) Updated reporting for changes in beneficial owners In accordance with regulations prescribed by the Secretary of the Treasury, a reporting company shall, in a timely manner, and not later than 90 days after the date on which there is a change with respect to any beneficial owner of the reporting company, deliver to FinCEN a report that includes the information described in paragraph (2). (E) Updated reporting for changes in beneficial ownership information In accordance with regulations prescribed by the Secretary of the Treasury, a reporting company shall, in a timely manner, and not later than 1 year after the date on which there are any changes to the information described in paragraph (2), deliver to FinCEN a report that includes the information described in that paragraph. (F) Other requirements In promulgating the regulations prescribed in subparagraphs (A) through (E), the Secretary of the Treasury shall endeavor, to the extent practicable— (i) to collect information through existing Federal, State, and local processes and procedures