Section 1010.314 - Structured transactionsNo 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) ) or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.