Gain a better understanding of the reporting requirements of U.S. dividend equivalents.Under current law, withholding on dividend equivalents paid to non-U.S. persons is required only in a few instances. Beginning in 2017, however, withholding will be required on virtually all financial products that reference U.S. equities and are held by non-U.S. persons. Even exchange-traded options and futures will be affected by the new rules. Non-U.S. issuers of equity-linked financial products will be subject to the new qualified derivative dealer rules if they hold hedges when they issue such products. The topic will provide participants with a plain English, but in-depth, explanation of the new rules, market strategies for addressing the rules and an understanding of the withholding regime.
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