馬紹爾群島通過了自 1 月 1 日起適用的經濟實質法規 2019. 然而有趣的是，:
- 它嚴格適用於相關活動 (配送及服務中心業務, 融資租賃業務, 總部業務, 控股公司業務, 智慧財產權業務, 航運業務, 銀行業務, 和保險業務)
- holding company business is defined as pure equity holding company
- a pure equity holding company is subject to a reduced economic substance test
- the entities must provide the relevant information if requested by the Registrar
- it seems to apply to Master Series LLC only (and not each Series)
- an entity does not have to satisfy the economic substance requirement if the entity can claim tax residence elsewhere.