Specially designated nationals (SDNs) are a group of individuals and companies owned or controlled by countries targeted with sanctions by the U.S. Treasury (specifically, the OFAC). SDNs’ assets are blocked and subject to seizure. U.S. citizens and businesses generally are prohibited from transacting with SDNs. Companies are responsible for identifying such persons and companies through a due diligence program. All U.S. commercial enterprises need to consider the danger of breaching sanctions legislation before engaging in international business transactions.