The unique aspects of SSFs allow for innovative trading strategies that can be utilized by both futures and equity traders. Using futures can minimize the cost of financing long or short positions, and as a result maximize profit.
SSFs are an alternative way to acquire and maintain delta exposure to an individual equity. More information is located at Rational Pricing and Single Stock Futures.
Market participants should consult with an attorney regarding the tax implications of trading futures products, including whether Section 1058 of the Internal Revenue Code applies to your trading strategy.