Derivatives and Financial Instruments, IBFD (2001), with Ann E. Singer
Hammer and Singer wrote about possible scenarios in which assets are contributed to a FASIT and securities are issues secured by those assets.
Financial Products Columnist
CPA Journal, Journal of the New York State Society of Certified Public Accountants, 1996-2000
Taxation of Index Options
Derivatives and Financial Instruments, IBFD, January/February 2000
This article provides an overview of the federal income tax treatment of the proceeds arising from certain types of index options, both in the hands of the holder and in the hands of the writer.
Read more about Index Options here or download the article here DFI 2000-1 Index Options
Taxation of Hybrid Instruments
Derivatives and Financial Instruments, IBFD, November/December 1999
A comparative survey that focused on the United States’ name equity and debt. And if the US tax rules are consistent with straight equality or debt instruments or not.
Read the full text here: Hybrid Instruments
Or Download here: DFI 1999-11 Hybrids
Methods of Mathematical Finance
Derivatives and Financial Instruments, IBFD, September/October 1999
In this issue of Derivatives and Financial Instruments, Viva Hammer wrote a book review of Methods of Mathematical Finance by Karatzas and Shreve
Read the full text here: Methods Full or download here: DFI 1999-9 Methods Mathematical Finance
Taxation of Credit Derivatives
Derivatives and Financial Instruments, IBFD, July/August 1999
Viva Hammer outlines the major US Federal income tax consideration in analyzing credit derivatives, focusing on the taxation of total return swaps and credit put options. Read the full text here or download -> DFI-1999-7 CDS
Financial Risk Management
Derivatives Tax, Regulation, Finance, November 1998
Accounting and Tax Implications of Credit Derivatives
Credit Derivatives, ed. Satyajit Das, John Wiley, 1998
Taxation of Equity Derivatives
Equity Derivatives: Applications in Risk Management, Risk Publications, 1997
US Tax Aspects of Equity Derivatives
Tax Management Financial Products Report, November 1997
This article addresses three basic type of equity derivatives: options, forwards/ futures and swaps. Each is examined from the perspective of several fundamental tax questions: time, character, source withholding and tax ownership
Read the full text here or download the article TMFPR 1997 Equity Derivatives