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In US law, a covered security may refer to two categories of securities: * Under The National Securities Markets Improvement Act of 1996, is a security listed on the NYSE, AMEX, Midwest (Chicago), or NASDAQ Global Market or any security senior to (bond or preferred) or equal to (rights and warrants). These securities are exempt from registration and advertising filing requirements of the Uniform Securities Act but are not exempt from any anti-fraud provisions. * In US tax law, a covered security is one which, on sale, the broker must report to the IRS the customer's basis and whether the sale is short-term or long-term. This applies to certain types of securities, acquired after a specified effective date – the law phases in between January 1, 2011 and January 1, 2013 (or later). This category was created in Section 403 of the ''Energy Improvement and Extension Act of 2008'' (Public Law 110-343, division B), where it is referred to as "specified securities", and includes stock in a corporation, notes, bonds, debentures and other evidence of indebtedness, commodities, commodity contracts or derivatives, and any other financial instrument for which the Secretary of the Treasury determines reporting adjusted basis is appropriate. Information is reportable if the security is acquired after a certain effective date; this is January 1, 2011 for stock in a corporation (except acquired via mutual funds or DRIPs, in which case January 1, 2012), January 1, 2013 for other securities, or later if determined by the Secretary of the Treasury. Securities acquired before 2011 are not covered.〔(Cost Basis Reporting Overview and FAQs ), IRS〕 ==See also== *Uniform Securities Act *The National Securities Markets Improvement Act of 1996 *Uniform Securities Agent State Law Exam (Series 63) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Covered security」の詳細全文を読む スポンサード リンク
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