Hedging

News & Analysis as of

CFTC Announces Actions Relating to Utility Special Entity Swaps, Physical Commodity Hedging and Trading on SEFs and DCMs

On May 22, Acting CFTC Chairman Wetjen announced three actions to (i) protect liquidity for certain end-users of swaps with utility special entities...more

Increase in Cases Finding Patent Ineligible Subject Matter

Since the United States Supreme Court's 2010 decision in Bilski v. Kappos, holding that a computer-assisted method of hedging risk in the field of commodities trading was unpatentable under §101 of the Patent Act, courts have...more

The Volcker Rule: Overview and Compliance Requirements

Background on the Final Rule - On December 10, 2013, the Board of Governors of the Federal Reserve, the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation, the Securities and Exchange...more

Proprietary Trading Aspects of the Volcker Rule – Frequently Asked Questions

The Federal Reserve Board, the Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission (the “SEC”) issued a final rule, and the Commodity Futures...more

CFTC Re-Proposes Speculative Position Limit Rules For Futures, Options And Swaps On Physical Commodities

On November 5, 2013, the Commodity Futures Trading Commission (CFTC) voted 3-1 to re-propose rules to establish speculative position limits for futures, options and economically equivalent swaps on certain agricultural, metal...more

NYSBA reports on inconsistencies in currency gain and loss Subpart F issues

The New York State Bar Association’s Tax Section has recently published a report highlighting that, in a variety of commonplace circumstances where a controlled foreign corporation (CFC) engages in certain routine treasury...more

Energy Newsletter - June 2013

In This Issue: - TRANSACTIONAL: Corporate/London: - Shareholders' Agreements for LNG Midstream Projects - Upstream Developments – Latin America Foreign Exchange Controls in Venezuela Strangle...more

Lessor Is Not Entitled To Royalty On Hedging Profits

A Louisiana lessee does not owe its lessor royalties based on hedging profits, said a federal district court in Cimarex Energy Co. v. Chastant. ...more

Moving from the Academic to the Legislative: House Ways & Means Committee Proposal Would Require Mark-to-Market for Derivatives...

BACKGROUND - For many years, academics have proposed that the U.S. replace the current hodge-podge U.S. federal income tax rules applicable to financial derivatives with a “mark-to-market” regime. In the first...more

Planning for the 2013 Annual Meeting and Reporting Season

As companies prepare for the 2013 annual meeting and reporting season, we have compiled an overview of the corporate governance and disclosure matters that companies should consider as they draft this season’s disclosure...more

Interest Rate Hedging Products: Review of Misselling

On January 31, the FSA published a report of its findings from pilot reviews conducted by banks into the misselling of interest rate hedging products to small businesses....more

Orrick's Financial Industry Week in Review - February 4, 2013

In This Issue: *Financial Industry Developments - SEC Extends Exemptions for Security-Based Swaps - Fed Announces Release Dates for Results of Supervisory Stress Tests and CCAR - Rating Agency Developments...more

Disclosure tips for 2013

The proxy and annual reporting season has begun, with relatively few changes in reporting requirements from last year. Here are some tips to take you through the season and prepare for changes to come. 1. Consider the...more

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