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  • Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
    Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation ... default swap, or similar agreement.” Beyond its primary effect of mostly maintaining the status quo of ...

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    • Authors: John R Newton
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Derivatives
  • Variable Annuity Hedging Directive – A Long and Winding Road
    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the ... derivative markets. Derivatives can have either a direct or inverse relationship with the underlying investment ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy