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.

User Guide for Fund Managers
The law firm Drinker Biddle & Reath LLP. has created a regulatory analysis of use of security futures by investment advisors, investment companies, hedge funds, commodity pools and commodity trading advisors. Click here to view the guide

Click on the link to view the ETF Futures Included in OCC/CME Cross Margining Agreement cross-margin-etf-notice3