Purpose – A recurring assumption across the social sciences is that non‐commodified work has been increasingly replaced by the commodified sphere in which goods and services are produced and delivered for monetary exchange by capitalist firms for profit‐motivated purposes. The purpose of...

Purpose – The purpose of this paper is to summarize key provisions of the CFTC Reauthorization Act of 2008 which reauthorizes the Commodity Futures Trading Commission (CFTC) through the year 2013 and substantially enhances the CFTC's authority in several areas. Design/methodology/approach –...

Purpose – The purpose of this paper is to highlight the continuing diligence required of the tax compliance function of any investment vehicle that holds commodities contracts. In addition to monitoring Congressional developments that are likely to pick up where 2010's Dodd‐Frank Act left...

Purpose – The purpose of this paper is to provide a summary of recent Commodity Futures Trading Commission (CFTC) final rules prohibiting manipulation of commodity markets. The paper provides the specific prohibitions contained in new rules prompted by new authorities granted to the CFTC by...

Purpose – The purpose of this paper is to explain legislative and regulatory changes and related developments that will be of interest to hedge funds and other private funds as they traverse the shifting regulatory landscape in 2012. Design/methodology/approach – The paper provides a general...

Purpose – The alert endeavors to clarify the current state of play regarding the registration requirements for commodity pool operators (CPOs) and to discuss certain exemptions from registration and no‐action relief that may be applicable to sponsors of private funds....