Sec. 5. A filer is not required to report a business entity under section 3 of this chapter if the filer's, the filer's spouse's, or the filer's unemancipated child's only interest in the business entity is any of the following:
(1) A time or demand deposit in a financial institution.
(2) An insurance policy issued by the business entity.
(3) A mutual fund.
As added by P.L.123-2015, SEC.2.