; (iv) a person whose only interest in a corporation or limited liability company is through a right of inheritance; (v) a creditor of a corporation or limited liability company, unless the creditor also meets the requirements of subparagraph (A); or (vi) a person whose ownership interest is below a de minimis threshold that the Secretary of the Treasury shall, by rule, establish. (C) Substantial economic benefits defined (i) In general For purposes of subparagraph (A)(iii), a natural person receives substantial economic benefits from the assets of a corporation or limited liability company if the person has an entitlement to more than a specified percentage of the funds or assets of the corporation or limited liability company, which the Secretary of the Treasury shall, by rule, establish. (ii) Rulemaking criteria In establishing the percentage under clause (i), the Secretary of the Treasury shall seek to— (I) provide clarity to corporations and limited liability companies with respect to the identification and disclosure of a natural person who receives substantial economic benefits from the assets of a corporation or limited liability company; and (II) identify those natural persons who, as a result of the substantial economic benefits they receive from the assets of a corporation or limited liability company, exercise a dominant influence over such corporation or limited liability company. (4) Corporation; limited liability company The terms corporation and limited liability company — (A) have the meanings given such terms under the laws of the applicable State or Indian Tribe; (B) include any non-United States entity eligible for registration or registered to do business as a corporation or limited liability company under the laws of the applicable State or Indian Tribe