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Archive for March, 2012

Electronic Schedule K-1s

The IRS recently issued a ruling permitting partnerships to issue a Schedule K-1 to a partner only electronically if the…

CFTC Rescinds Exemption from CPO Registration; Forthcoming Regulations on Investment Advisers that Trade Swaps

Summary. On February 9, 2012, the Commodity Futures Trading Commission (the “CFTC”) issued final regulations (the “Final Rules”) that eliminate…