For purposes of ORS 59.005 to 59.505, 59.710 to 59.830, 59.991 and 59.995:
(1) A transaction with spouses married to each other is treated as a transaction with one person. The securities may be held jointly or individually.
(2) A transaction with an entity is treated as a transaction with one person. However, if an entity is formed substantially for the purpose of acquiring the securities that are offered, each security holder shall be counted as a separate person.