Options Education

OIC390P-OT30: Options Talk: Options Subject to 60-40 Tax Treatment

Podcast Overview:

The Options Industry Council was created to educate investors and their financial advisors about the benefits and risks of exchange-traded equity options. This podcast series will feature discussions with industry experts and exchange professionals about the latest topics that are impacting the options industry.

Podcast Objective:

This podcast will focus on a select group of listed options known as Section 1256 contracts that are taxed under special IRS tax rules. Options tax expert Bill Paul from Covington & Burling LLP and host Joe Burgoyne will explain the 60/40 treatment, the type of options that receive this special treatment, and the rationale behind it.

Who Should View This Podcast:

Targeted to individuals who have more intermediate knowledge of the options markets.

Podcast Duration:

11 Minutes

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Podcast Disclaimer

Beginning in February 2015, the Expiration Date for monthly options was moved from Saturday to Friday. Most options that expire in a given month usually expire on the third Friday of the month.