The CFTC and the SEC Issue Interim Final Reporting Rules for "Pre-Enactment Unexpired" Swaps and Security-Based Swaps
As required under the Dodd-Frank Act, the Commodities Futures Trading Commission (the “CFTC”) and the Securities Exchange Commission (the “SEC”) have issued interim rules with respect to the reporting of swaps and security-based swaps entered into prior to July 21, 2010, the date of enactment of the Dodd-Frank Act (the “enactment date”), that had not expired as of the enactment date (“pre-enactment unexpired swap transactions”).