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Exemptions › International Swaps and Derivatives Association

Morrison & Foerster LLP

Exemptions for Pensions and Intragroup Transactions Extended Under UK EMIR in Further Divergence from EU EMIR

Morrison & Foerster LLP on

Pension funds and entities with in-scope intragroup OTC derivative transactions will be able to continue to rely on the temporary exemptions from clearing and/or margining requirements under UK EMIR, following the publication...more

Orrick, Herrington & Sutcliffe LLP

Tax Relief for Replacing LIBOR in Tax-Exempt Debt and Swaps

Orrick, Herrington & Sutcliffe LLP on

Many tax-exempt bonds and related hedges, such as interest rate swaps ("Exempt Instruments"), use a LIBOR-based interest rate. LIBOR is going away, and existing Exempt Instruments are going to have to be modified to replace...more

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