FASB’s Invitation to Comment – Agenda Consultation
SIFMA provided comments to the Financial Accounting Standards Board (FASB) on its Invitation to Comment - Agenda Consultation (the “ITC”).
Summary
SIFMA provides comments to the U.S. Department of Treasury and the Internal Revenue Service (IRS) on the need for guidance on the source of income attributable to certain payments made under cross-border securities loans and repo transactions, namely so-called “positive rebate,” “borrow fees” and “negative repo rate” or “negative rebate” payments. These issues are raised in the recent final regulations on the source of income for qualified fails charges, T.D. 9579, 77 Fed. Reg. 9846 (Feb. 22, 2012).
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