All material subject to strictly enforced copyright laws. © 2022 Euromoney Institutional Investor PLC group

Treasury gives 90-day relief for equity-linked instruments

Deparment of the treasury

The US Department of the Treasury is to give relief from the application of proposed regulations under Internal Revenue Code section 871(m) to equity-linked derivative transactions. Instead of applying to equity-linked derivatives acquired before March 5, the new rules will only apply to equity-linked derivatives issued more than 90 days after the new regulations are finalised.

Unlock this article.

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

To unlock this article:

Take a Free Trial or Login
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree