31 CFR § 802.205 - Completion date.

§ 802.205 Completion date.

The term completion date means, with respect to a transaction, the earliest date upon which the purchase, lease, or concession is made legally effective, or a change in rights that could result in a covered real estate transaction occurs.

Note 1 to § 802.205:

See § 802.304 regarding the timing rule for a contingent equity interest.