ABA Tax Section Conference

May 6, 2016
Washington, District of Columbia

On May 6, Mr. Hochberg participated in a panel discussion at a conference of the ABA Tax Section in Washington, D.C. on the topic of "The Uncertain Scope of the Foreign Currency Contract Rules." The panel addressed the tax treatment of foreign currency derivatives generally, and specifically a recent Sixth Circuit case which held that foreign currency options are subject to the Section 1256 mark-to-market rules.