This Tax Alert provides an updated list of foreign currencies that traded on qualified boards or exchanges during 2022 for purposes of beginning the analysis of whether an over-the-counter contract (OTC) with respect to those currencies should be marked to market under Internal Revenue Code1 Section 1256.2 The list contained in this Alert updates the list of foreign currency futures contracts that was provided in EY Tax Alert, Updated US list of foreign currency futures contracts - starting point for IRC Section 1256, dated 3 March 2022.This list is retrospective; currencies can begin (or cease) trading in futures at any time. Thus,...