[waitspring]

Hello, I have a quick question regarding to the IRC1986 transactions:

We all know that we need to disclose the reportable transactions. Do we need to disclose the listed transactions?

Does the only difference between reportable transaction and listed transaction is: reportable transaction is potential for either Tax Avoidance or Tax Evasion, while listed transaction is similar to the tax avoidance transactions?

Thanks a lot for your help!!