Abstract

Recent US legislation requires many derivatives to be cleared, but a change to the Internal Revenue Code prevents a list of derivatives from being subject to certain US mark-to-market requirements. The list may exclude some derivatives that were previously subject to mark-to-market requirements, but regulations may interpret the change narrowly.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call