Final arbitrage regulations address investment valuations

BVWireIssue #167-2
August 10, 2016

The Treasury has issued final regulations under IRC Section 148 relating to arbitrage restrictions that finalize numerous provisions of prior proposed regulations from 2007 and 2013. Among other areas, the final regulations address working capital financings, qualified hedging transactions, and valuation of investments, including guaranteed investment contracts and external commingled funds.

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