specified medical care provider, and (C) such person (or any person related to such person) either— (i) is engaged in an applicable trade or business with respect to which any interest in such specified medical care provider is, directly or indirectly, an expanded specified asset, or (ii) receives any service from any person engaged in an applicable trade or business described in clause (i). (2) Applicable partnership interest requirement (A) In general A person shall not be treated as a reporting person with respect to any specified medical care provider unless one or more persons receive or hold an applicable partnership interest with respect to the applicable trade or business which is referred to in paragraph (1)(C) with respect to such specified medical care provider. (B) Applicable partnership interest The term applicable partnership interest has the meaning which would be given such term by section 1061(c) if the term applicable trade or business had the meaning given such term by paragraph (3) for purposes of such section. (3) Applicable trade or business The term applicable trade or business has the meaning which would be given such term by section 1061(c)(2) if such section were applied by substituting expanded specified assets for specified assets each place it appears therein. (4) Expanded specified assets The term expanded specified asset means any specified asset (as defined in section 1061(c)(3)) and any interest in a partnership. (5) Control For purposes of paragraph (1)(B)— (A) except as provided in subparagraph (B), control shall be determined under the rules of paragraph (2) or (3) of section 6038(e), and (B) if the investment of any person described in paragraph (1)(B) is coordinated with the investment of any other person the investment of such other person shall be treated as held by such person. For purposes of subparagraph (B), investments of persons shall not fail to be treated as coordinated if contractual obligations exist (directly or indirectly) between such persons with respect to