Option Contracts

News & Analysis as of

IRS Issues Notices Regarding Certain Structured Transactions

Parties that enter into “basket option contracts” and “basket contracts” should be aware that the IRS is likely to challenge such transactions and that they have a new obligation to report the transactions to the IRS or face...more

Hedging Oil & Gas Production

The recent, dramatic decline in the price of oil illustrates the risk that every oil and gas producer has to declining energy commodity prices. This paper discusses various methods for “hedging” or reducing price risk. In...more

No Good Option: Binary Options Are Not Traditional Option Contracts, But Do Not Escape Regulatory Oversight

The regulatory authority of the U.S. Commodity Futures Trading Commission (“CFTC”) covers “options” which are adroitly defined as “transaction(s) . . . held out to be of the character of, or . . . commonly known to the trade...more

Purchase Options: Strict Compliance Required

In a rising real estate market, we tend to see more disputes relating to purchase options. Given the increase in value, the property owner would rather avoid the option and sell at a higher price. The option holder can make...more

Texas Appeals Court Affirms Holding That Certain Emails Read Together Can Be Construed As One Contract

On March 7, the Texas Court of Appeals of the Thirteenth District affirmed a trial court’s holding that the essential terms of an option contract for the purchase of real estate were present when three e-mail messages...more

Court of Appeals Finds The Phrase "Other Good And Valuable Consideration" In A Contract To Be A Clear And Unambiguous Statement

In Schron v. Troutman Saunders LLP, 2013 NY Slip Op 00952 (N.Y. Feb 24, 2013), the New York Court of Appeals held that the phrase “other good and valuable consideration” within a contract was not ambiguous, and therefore...more

CFTC Permits Cantor Clearinghouse to Clear Certain Foreign Exchange Options

On February 11, the Commodity Futures Trading Commission issued an amended order that allows Cantor Clearinghouse, L.P. (Cantor), a registered derivatives clearing organization, to clear...more

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