{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "Welcome to Federal Tax Updates\r",
      "startTime": 0,
      "endTime": 85.78
    },
    {
      "title": "Overview of Beneficial Ownership\r",
      "startTime": 85.78,
      "endTime": 147.78
    },
    {
      "title": "FAQs and Compliance Guide\r",
      "startTime": 147.78,
      "endTime": 378.78
    },
    {
      "title": "Reporting Requirements and Deadlines\r",
      "startTime": 378.78,
      "endTime": 850.78
    },
    {
      "title": "Defining Beneficial Owners\r",
      "startTime": 850.78,
      "endTime": 1005.78
    },
    {
      "title": "Indicators of Substantial Control\r",
      "startTime": 1005.78,
      "endTime": 1746.93
    },
    {
      "title": "Accountants and Lawyers as Beneficial Owners\r",
      "startTime": 1746.93,
      "endTime": 1948.93
    },
    {
      "title": "Clarifying Beneficial Ownership\r",
      "startTime": 1948.93,
      "endTime": 2019.93
    },
    {
      "title": "Community Property and Beneficial Ownership\r",
      "startTime": 2019.93,
      "endTime": 2090.93
    },
    {
      "title": "FinCEN's Approach to Reporting\r",
      "startTime": 2090.93,
      "endTime": 2221.93
    },
    {
      "title": "Penalties and Enforcement\r",
      "startTime": 2221.93,
      "endTime": 2519.93
    },
    {
      "title": "Practical Implications for Accountants\r",
      "startTime": 2519.93,
      "endTime": 3167.93
    },
    {
      "title": "FinCEN Identifiers Explained\r",
      "startTime": 3167.93,
      "endTime": 3335.93
    },
    {
      "title": "Final Thoughts and Recommendations",
      "startTime": 3335.93,
      "endTime": 3462.79
    }
  ]
}