Are there special hedging provisions for section 988 transactions? Yes. In addition to the business hedging rules I address in our earlier Q&A with Andie series,[1] a special hedging provision is ...
It is a common practice for businesses to manage their business price risks by entering into derivative contracts. Because their business activities generate ordinary income and loss, they want to ...
We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
We disagree with the hedge-effectiveness testing method described in “Practical Issues in Implementing FASB 133” ( JofA, Mar.01, page 26). Our experience advising companies on interest rate risk and ...
Deal-contingent hedging (linking the settlement of a vanilla hedging instrument to the success or failure of the underlying transaction) has evolved from an efficient way of mitigating ...
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