Treasury, IRS On Prepaid Forward Contracts

© 2025 GlobalCapital, Derivia Intelligence Limited, company number 15235970, 4 Bouverie Street, London, EC4Y 8AX. Part of the Delinian group. All rights reserved.

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement | Event Participant Terms & Conditions

Treasury, IRS On Prepaid Forward Contracts

In December, there were both regulatory and legislative initiatives concerning tax issues related to prepaid forward contracts, a term used by tax professionals to characterize financial instruments in which an investor makes an upfront payment in exchange for either the future delivery of assets, or a cash payout determined by reference to the value of assets, or performance of an index or an investment strategy.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Request a Free Trial or Login

Related articles

Gift this article