The IRS published final regulations regarding the base erosion and anti-abuse tax (BEAT) imposed on large corporate taxpayers with respect to payments made to foreign related parties. The final ...

Only a handful of the nation’s largest credit unions dabble in derivatives, but proposed changes from the National Credit Union Administration could give federally chartered institutions another tool ...

While derivatives emerged as a bad word during the financial crisis, the National Credit Union Administration believes its share insurance fund may be safer if more credit unions used them. NCUA’s ...