Letter on Application of Mark-to-Market Proposals to Exchange-Traded Equity Options

OCC submitted this letter on behalf of the U.S. Securities Markets Coalition to The Honorable Mark Mazur, Assistant Secretary (Tax Policy) at the Department of the Treasury expressing concerns over the application of mark-to-market proposals that would treat all options as sold at the end of the year, unfairly penalizing individual investors and other taxpayers who use exchange-traded (or listed) options.

Your acceptance of all cookies will permit robust site functionality. If you don't allow cookies, some features and functionality of OCC's site may not operate as expected. If you do not choose either cookie setting for our site, or if you close this window, this message will continue to display on each page you visit. Cookie settings can be controlled in your Internet browser to automatically reject some forms of cookies. For more details on cookies this site uses, see our OCC Site Cookies page. In addition to using cookies, we retain other information, including your Internet Protocol (IP) address, for the purposes listed in the Privacy Policy. Do not accept analytic cookies Accept analytic cookies