{"entity":{"id":"c2c1f8ef-6b01-5ab8-9168-c13e0f5b607a","name":"Cohen - Gerard Howard","type":"Organization","kind":"company","jurisdiction":"US","identifier":"icij:icijol-80135894","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[],"holdings":[{"role":"beneficiary of","share":null,"asset":{"id":"d915c98c-74d6-505b-9bbd-b27345286997","name":"Gerard Trust","type":"Company","kind":"company"}},{"role":"settlor of","share":null,"asset":{"id":"d915c98c-74d6-505b-9bbd-b27345286997","name":"Gerard Trust","type":"Company","kind":"company"}}],"ubo_chain":[]},"risk":{"level":"LOW","flags":[],"note":"Risk is a layer-1 signal (offshore-layering / connectivity heuristics) — an investigative lead, not a determination."},"sources":[{"registry":"icij_offshoreleaks","source_url":"https://offshoreleaks.icij.org/nodes/80135894"}],"source":"corpus"}