PUBLIC LAW 101-194—NOV. 30, 1989 103 STAT. 1731 child from any asset held by the spouse or dependent child and reported pursuant to subsection (a)(3). (C) In the case of any gifts received by a spouse or dependent child which are not received totally independent of the relation- ship of the spouse or dependent child to the reporting individ- ual, the identity of the source and a brief description of gifts of transportation, lodging, food, or entertainment and a brief description and the value of other gifts. "(D) In the case of any reimbursements received by a spouse or dependent child which are not received totally independent of the relationship of the spouse or dependent child to the reporting individual, the identity of the source and a brief description of each such reimbursement. "(E) In the case of items described in paragraphs (3) through (5), all information required to be reported under these para- graphs other than items (i) which the reporting individual certifies represent the spouse's or dependent child's sole finan- cial interest or responsibility and which the reporting individ- ual has no knowledge of, (ii) which are not in any way, past or present, derived from the income, assets, or activities of the reporting individual, and (iii) from which the reporting individ- ual neither derives, nor expects to derive, any financial or economic benefit. Reports required by subsections (a), (b), and (c) of section 101 shall, with respect to the spouse and dependent child of the reporting individual, only contain information listed in paragraphs (1), (3), and (4) of subsection (a), as specified in this paragraph. "(2) No report shall be required with respect to a spouse living separate and apart from the reporting individual Math the intention of terminating the marriage or providing for permanent separation; or with respect to any income or obligations of an individual arising from the dissolution of his marriage or the permanent separation from his spouse. "(f)(1) Except as provided in paragraph (2), each reporting individ- ual shall report the information required to be reported pursuant to subsections (a), (b), and (c) of this section with respect to the holdings of and the income from a trust or other financial arrangement from which income is received by, or with respect to which a beneficial interest in principal or income is held by, such individual, his spouse, or any dependent child. "(2) A reporting individual need not report the holdings of or the source of income from any of the holdings of— "(A) any qualified blind trust (as defined in paragraph (3)); "(B) a trust— "(i) which was not created directly by such individual, his spouse, or any dependent child, and "(ii) the holdings or sources of income of which such individual, his spouse, and any dependent child have no knowledge of; or "(C) an entity described under the provisions of paragraph (8), but such individual shall report the cat^ory of the amount of income received by him, his spouse, or any dependent child from the trust or other entity under subsection (a)(l)(B) of this section. "(3) For purposes of this subsection, the term 'qualified blind trust' includes any trust in which a reporting individual, his spouse, or any minor or dependent child has a beneficial interest in the principal or income, and which meets the following requirements:
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