Dodd Frank Act - Title XVI: Section 1256 Contracts

December 4, 2010

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Certain swaps, etc., not treated as section 1256 contracts.

The term ‘section 1256 contract’ shall not include:

any securities futures contract or option on such a contract unless such contract or option is a dealer securities futures contract,
any interest rate swap, currency swap, basis swap, interest rate cap, interest rate floor, commodity swap, equity swap, equity index swap, credit default swap, or similar agreement.