; or (ii) owns 25 percent or more of the equity interests of such entity or receives substantial economic benefits from the assets of such entity; and (B) does not include— (i) a minor child, as defined in the State in which the entity is formed; (ii) a person acting as a nominee, intermediary, custodian, or agent on behalf of another person; (iii) a person acting solely as an employee of a corporation or limited liability company and whose control over or economic benefits from the corporation or limited liability company derives solely from the employment status of the person; (iv) a person whose only interest in a corporation or limited liability company is through a right of inheritance; or (v) a creditor of a corporation or limited liability company, unless the creditor meets the requirements of subparagraph (A). (3) Director The term Director means the Director of FinCEN. (4) FinCEN The term FinCEN means the Financial Crimes Enforcement Network of the Department of the Treasury. (5) FinCEN identifier The term FinCEN identifier means the unique identifying number assigned by FinCEN to a person under this section. (6) Reporting company The term reporting company — (A) means a corporation, limited liability company, or other similar entity that is— (i) created by the filing of a document with a secretary of state or a similar office under the law of a State or Indian tribe; or (ii) formed under the law of a foreign country and registered to do business in a State by the filing of a document with a secretary of state or a similar office under the law of the State; and (B) does not include— (i) an issuer— (I) of a class of securities registered under section 12 of the Securities Exchange Act of 1934 ( 15 U.S.C. 781 ); or (II) that is required to file reports under section 15(d) of that Act ( 15 U.S.C. 78o(d) )