Modernization of Derivatives Tax Act: Proposals Affecting Derivatives, Hedging and Risk Management Transactions

Hosted by McDermott Will & Emery

Location, or Event type: Online

Modernization of Derivatives Tax Act: Proposals Affecting Derivatives, Hedging and Risk Management Transactions

Webinar, Hosted By McDermott Will & Emery


Wednesday, July 27, 2016 - 6:00 AM


We are pleased to invite you to a complimentary webcast focused on the implications of the derivative reform proposals included as part of the discussion draft of The Modernization of Derivatives Tax Act (MODA).

Topics Will Include:

  • Consequences of proposed mark-to-market accounting, including valuation considerations

  • Tax character implications, including the repeal of the 60/40 rules for Section 1256 contracts

  • The proposed definition of a derivative and the treatment of certain “embedded derivatives”

  • Mark-to-market exceptions, including qualifying business hedging transactions (IHU)

  • The proposed investment hedging unit rules that would force taxpayers engaging in certain risk management transactions for investment assets to adopt mark-to-market accounting and ordinary tax character for certain offsetting non-derivative positions

 

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