1.   But those rules are not expected to apply to equity swaps entered into before they are issued, creating a window of opportunity.

2.   Detailed reports that Weil, as a company officer, was required to file with federal securities regulators gave the public its first look at an equity swap.

3.   Fiat also said that a cooperation agreement with GM, signed at the time of the equity swap, was bearing fruit.

4.   If that investor is nervous about Digital, he could enter into an equity swap now, timing the swap to expire after the year is up.

5.   In an equity swap, for example, an investor contracts with a securities firm to trade any return on a particular stock holding for a stream of income.

6.   Investors can put off capital gains taxes in much the same way through an arrangement called an equity swap.

7.   It has never been clear why equity swaps should be treated differently, but they have been.

8.   It now appears the IRS will issue final rules in the near future ending the tax benefits of the tactic, which uses equity swaps.

9.   One method is a so-called equity swap, in which the executives each transfer a large block of stock to a brokerage firm.

10.   Others have accomplished much the same thing with equity swaps, which differ in details.