Finanse publiczne · 13/10/2015

Notional Principal Contracts; Swaps With Nonperiodic Payments - Amendments to Temporary Regulations

The document updates the rules for handling nonperiodic payments in notional principal contracts, changing the applicability date from November 4, 2015, to the later of January 1, 2017, or six months after the Treasury decision's publication in the Federal Register.