---
kind: "section"
citation: "31 C.F.R. § 1010.314"
title: "31"
number: "1010.314"
heading: "Structured transactions."
url: "https://uscodex.org/cfr/31/1010.314"
---

# §1010.314. Structured transactions.


No person shall for the purpose of evading the transactions in currency reporting requirements of this chapter with respect to such transaction:

- (a) Cause or attempt to cause a domestic financial institution to fail to file a report required under the transactions in currency reporting requirements of this chapter;
- (b) Cause or attempt to cause a domestic financial institution to file a report required under the transactions in currency reporting requirements of this chapter that contains a material omission or misstatement of fact; or
- (c) Structure (as that term is defined in [§ 1010.100(xx)](/cfr/31/1010.100.md?p=xx)) or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.

## Notes

### Authority

Authority: 12 U.S.C. 1829b and 1951-1959; 31 U.S.C. 5311-5314, 5316-5336; title III, sec. 314 Pub. L. 107-56, 115 Stat. 307; sec. 2006, Pub. L. 114-41, 129 Stat. 457; sec. 701 Pub. L. 114-74, 129 Stat. 599; sec. 6403, Pub. L. 116-283, 134 Stat. 3388.

### Source

Source: 75 FR 65812, Oct. 26, 2010, unless otherwise noted.