Environmental Credits and Environmental Credit Obligations
SIFMA provided comments to the Financial Accounting Standards Board (FASB) on the Proposed Accounting Standards Update—Environmental Credits and Environmental Credit…
Summary
SIFMA provides comments to the U.S. Department of Treasury and the Internal Revenue Service (IRS) on the need for guidance on the source of income attributable to certain payments made under cross-border securities loans and repo transactions, namely so-called “positive rebate,” “borrow fees” and “negative repo rate” or “negative rebate” payments. These issues are raised in the recent final regulations on the source of income for qualified fails charges, T.D. 9579, 77 Fed. Reg. 9846 (Feb. 22, 2012).
More Submissions
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Potential Modernization of Municipal Fund Securities Disclosure Obligations
SIFMA provided comments to the Municipal Securities Rulemaking Board (MSRB) in response to the Concept Release regarding its Potential Modernization…
Type:
SIFMA AMG Recommendations on Private Markets Regulatory Reforms
SIFMA AMG provided comments to the U.S. Securities and Exchange Commission (SEC) regarding potential regulatory reforms to enhance retail access…