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.
Recommendations for the 2015-2016 Guidance Priority Plan
This letter is in response to Notice 2015-27 and the Department of the Treasury (the “Treasury”) and the Internal Revenue Service’s (the “Service”) invitation for public comment on recommendations for items that should be included on the 2015-2016 Guidance Priority List. OneChicago, LLC (“OneChicago”) appreciates the opportunity to provide input on issues that affect U.S. capital markets, and that are important to tax administration and to taxpayers generally.
Click here to view OneChicago’s recommendations