What is the “tax character” of a hedge? A taxpayer receives ordinary gain or loss on qualified hedges that have been properly identified in accordance with Treasury Regulation § 1.1221-2. This allows ...

Inflationary pressure may be easing, but it's clear (at least for now) that it's not quite going away. Yes, we clearly went through the worst of it, and high rates will (eventually) break higher ...

These concerns arise in the context of a Treasury market that has grown dramatically. The ratio of publicly held federal debt to GDP is now about 100 percent, and given the current US fiscal stance, ...

Corporate hedging added more selling pressure on Treasuries Companies profit from hedges if Treasury yields rise Treasury bond markets were primed for sell-off in January, say analysts Jan 17 (Reuters ...

Are there special hedging provisions for section 988 transactions? Yes. In addition to the business hedging rules I address in our earlier Q&A with Andie series,[1] a special hedging provision is ...

A rally in US Treasuries that sent the 10-year yield below 4% Thursday could accelerate due to increased hedging by traders seeking protection against a further drop in yields. Open interest, or the ...