Anti-evasion

(a) In general It shall be unlawful for any person to structure, restructure, or otherwise arrange any transaction, relationship, or agreement for the purpose of evading the requirements of this Act. (b) Substance over form For purposes of determining compliance with this Act, the Commission and the Assistant Attorney General may disregard the form of any transaction and consider its substance. (c) Treatment as a covered firm Any entity created, reorganized, or utilized for the purpose of avoiding designation under this Act shall be deemed to be a covered firm.