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Exemptions › Financial Instruments

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

Morgan Lewis

GPs Operating in Japan: Follow-Up Information Disclosures for Article 63 Filers Is Required

Morgan Lewis on

GPs that operate limited partnerships based on the exemption under Article 63 of the FIEA and have recently completed a renewal filing around the end of the grace period (August 31, 2016) are required to prepare Form 20-2...more

Morgan Lewis

The Effect of Article 63 Amendments on Existing Article 63 Exemption Operators

Morgan Lewis on

Existing Article 63 Exemption Operators will be subject to new obligations and duties starting March 1, 2016. Beginning March 1, 2016, the amendments to the exemption concerning the Special Business Activities for...more

K&L Gates LLP

New Japanese Fund Regulatory Framework: FSA’s Proposed Rules and Public Consultation

K&L Gates LLP on

On May 27, 2015, an amendment bill to the Financial Instruments and Exchange Act of Japan (“FIEA”) passed the Diet, which would come into effect sometime next year but no later than June 3, 2016 (“2015 Amendment”). The 2015...more

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