Tax Treatment

NOTE - Eris is not tax or accounting advisor, you should check with your own auditors to confirm proper treatment

  • Eris swap futures can be treated as traditional 1256 contracts (and marked to market)
  • However, Eris contracts may qualify for an exemption from 1256 treatment as a “hedging transaction” like OTC swaps (with gains and losses realized as fixed/float amounts are paid over time)