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House Ways & Means Committee proposal would require mark-to-market for derivatives and modify certain other tax rules

Morrison & Foerster LLP
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USA
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April 30 2013

For many years, academics have proposed that the U.S. replace the current hodgepodge U.S. federal income tax rules applicable to financial

The CFTC’s further no-action relief for operators of securitization vehicles that may constitute commodity pools

Morrison & Foerster LLP
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USA
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April 10 2013

In a letter dated March 29, 20131 (the "March 29 Letter"), the Division of Swap Dealer and Intermediary Oversight (the "Division") of the Commodity

EITF and the Federal Funds rate

Morrison & Foerster LLP
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USA
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February 28 2013

In a January 2013 meeting, FASB's Emerging Issues Task Force (the "EITF") voted in favor of adding the Federal Funds rate as a benchmark rate under

ICI and COC appeal Rule 4.5 ruling

Morrison & Foerster LLP
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USA
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February 12 2013

On December 27, 2012, the Investment Company Institute and the Chamber of Commerce filed a Notice of Appeal of the ruling by the District Court for

Moving from the academic to the legislative: House Ways & Means Committee proposal would require mark to market for derivatives and modify certain other tax rules applicable to financial instruments

Morrison & Foerster LLP
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USA
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February 11 2013

For many years, academics have proposed that the U.S. replace the current hodge-podge U.S. federal income tax rules applicable to financial

Dodd-Frank implementation: navigating the road ahead

Morrison & Foerster LLP
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USA
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December 20 2012

Almost two-and-a-half years after the enactment of the Dodd-Frank Act, the various federal agencies charged with implementation have made measurable

Commodity pool issues

Morrison & Foerster LLP
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USA
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December 18 2012

As many are aware, the Dodd-Frank Act amended the definition of “commodity pool”, making it broader by including any enterprise operated for the purpose of trading in swaps

“if it ain’t broke, don’t fix it”: Treasury exempts foreign exchange swaps and forwards from Dodd-Frank swaps regulation requirements

Morrison & Foerster LLP
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USA
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November 19 2012

Last Friday, the Secretary of the U.S. Treasury Department issued a formal determination (Determination) to exempt foreign exchange swaps and foreign exchange forward contracts from regulation as "swaps" under the Commodity Exchange Act (CEA), as amended by Title VII of the Dodd-Frank Act

The CFTC's interpretive letters regarding securitizations, REITs and the definition of "commodity pool"

Morrison & Foerster LLP
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USA
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October 31 2012

In two interpretive letters issued on October 11, 2012 (collectively, the “Interpretive Letters”), the Division of Swap Dealers and Intermediary Oversight (the “Division”) of the Commodity Futures Trading Commission (the “CFTC”) gave guidance as to which securitization vehicles (each hereinafter, an “SV”) and which real estate investment trusts (each hereinafter, a “REIT”) may enter into swaps and yet fall outside of the definition of “commodity pool” under the Commodity Exchange Act (the “CEA”) as amended by the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”

The CFTC's no-action letter relating to eligible contract participants and swap guarantee arrangements

Morrison & Foerster LLP
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USA
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October 18 2012

In a no-action letter issued on October 12, 2012 (the “No-Action Letter”), the Office of the General Counsel (“OGC”) of the Commodity Futures Trading Commission (the “CFTC”) clarified a number of matters relating to the parties and guarantors that will qualify for treatment as “Eligible Contract Participants” under Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”

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Search results

House Ways & Means Committee proposal would require mark-to-market for derivatives and modify certain other tax rules

The CFTC’s further no-action relief for operators of securitization vehicles that may constitute commodity pools

EITF and the Federal Funds rate

ICI and COC appeal Rule 4.5 ruling

Moving from the academic to the legislative: House Ways & Means Committee proposal would require mark to market for derivatives and modify certain other tax rules applicable to financial instruments

Dodd-Frank implementation: navigating the road ahead

Commodity pool issues

“if it ain’t broke, don’t fix it”: Treasury exempts foreign exchange swaps and forwards from Dodd-Frank swaps regulation requirements

The CFTC's interpretive letters regarding securitizations, REITs and the definition of "commodity pool"

The CFTC's no-action letter relating to eligible contract participants and swap guarantee arrangements

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