On January 13, MFA submitted a follow-up comment letter with the Massachusetts Department of Revenue on its draft directive on […]
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Issues & Policy 
Follow-up Comment Letter on Massachusetts Directive on Trader Funds01.13.12
On January 13, MFA submitted a follow-up comment letter with the Massachusetts Department of Revenue on its draft directive on […]
Topics: Massachusetts Department of Revenue Draft Directive 11:XX: Professionally Managed Funds, Trader Versus Investor Determination, portfolio turnover factor, economic equivalent, derivatives, portfolio turnover, absolute value, purchases, acquisitions, opens, sales, dispositions, terminations, notional equivalent value, position, average net asset value, fund, portfolio transactions, derivatives markets, total return, swap, equity, debt security, interest rate future, aggregate acquisitions/dispositions, proposed safe harbor, net asset value, equity securities, S&P 500 futures, interest rate swaps, gross income, absolute value basis, realized transactions, Holding Period, disposed-of-positions, Nature of Income, exchange-traded, fixed income securities, commodity futures contracts, currencies, swaps, options, T-bills, repurchase contracts, Holding Period test,