Hiring Incentives to Restore Employment Act/Title V/Subtitle A

Part I&mdash;INCREASED DISCLOSURE OF BENEFICIAL OWNERS

Part II&mdash;UNDER REPORTING WITH RESPECT TO FOREIGN ASSETS

Part III&mdash;OTHER DISCLOSURE PROVISIONS

Part IV&mdash;PROVISIONS RELATED TO FOREIGN TRUSTS

Part V&mdash;SUBSTITUTE DIVIDENDS AND DIVIDEND EQUIVALENT PAYMENTS RECEIVED BY FOREIGN PERSONS TREATED AS DIVIDENDS