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The Harder They Come: An Overview of Financial Instrument and Institution Provisions in the Ways & Means 2014 Tax Reform Proposals

3 March 2014
Mayer Brown Article
Rep. Dave Camp (R-MI), Chairman of the House Ways & Means Committee, has issued a proposed revamp of the entire Internal Revenue Code, called the Tax Reform Act of 2014. The attached Mayer Brown article, prepared by Mark Leeds of the New York office, discusses certain changes that the Bill proposes to the taxation of financial products and institutions. While it is unclear whether this Bill, in whole or in part, will be considered for enactment, these developments reflect current thinking about the reformation of the taxation of various derivatives and should be of interest to those who work in financial markets. We are monitoring the progress of the proposed legislation and will provide updates as developments warrant.

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