Regulatory & Tax Information
IRS Tax Ruling for Market Makers
The IRS has published guidelines for tax treatment of security futures trading profit loss. Click here to view the IRS guidelines.
Click here to view the ETF Futures Included in OCC/CME Cross Margining Agreement
CFTC and SEC Registration Requirements
OneChicago has summarized CFTC and SEC registration requirements for single stock futures market participants. As with all regulatory matters, please consult with your legal counsel as appropriate to determine your specific registration requirements. Click here to view the summary.