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United States - Some Derivatives Excluded from Mark-to-Market or: A Funny Thing Happened on the Way to Financial Reform

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2010 (Volume 12), No 5
Published:
20 September 2010
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.
 
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