Over the years, some have promoted the use of so-called “nominee” directors and officers as a means to hide the ownership and control of a corporation.  As I mentioned yesterday, the U.S. government has become increasingly focused on the use of corporations as a means of money laundering or even terrorism.  This year Nevada enacted legislation that will purportedly crack down on the use of straw persons.  Among a great deal of other things, SB 60, amends NRS 78.150 to require that the annual list filed by corporations include a declaration under penalty of perjury that “None of the officers or directors identified in the list has been identified in the list with the fraudulent intent of concealing the identity of any person or persons exercising the power or authority of an officer or director in furtherance of any unlawful conduct.”  Similar amendments have been made to the statute, NRS 80.110, governing annual filings by foreign corporations.