{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"v0-p-2293"},"content":[{"type":"text","text":"an entity (the "},{"type":"text","text":"first entity","marks":[{"type":"bold"},{"type":"italic"}]},{"type":"text","text":") is or was subject to a requirement under section"},{"type":"text","text":" "},{"type":"text","text":"30BC or 30BD; and"}]}]}