{
  "$schema": "https://www.getswoopr.com/research/market-rules-registry/schema-v1.json",
  "version": "2026-10-04",
  "schemaVersion": "1",
  "exportDate": "2026-10-04",
  "ruleCount": 9,
  "license": "CC BY 4.0: https://creativecommons.org/licenses/by/4.0/",
  "publisher": "Swoopr Investment: https://www.getswoopr.com/",
  "registryUrl": "https://www.getswoopr.com/research/market-rules-registry/",
  "rules": [
    {
      "id": "T1-US-2024",
      "title": "U.S. standard securities settlement cycle (T+1)",
      "authority": "SEC",
      "jurisdiction": "US",
      "status": "current",
      "effectiveDate": "2024-05-28",
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": null,
      "description": "Most U.S. equities, corporate bonds, and municipal securities settle on T+1. U.S. Treasury securities and securities options were already largely T+1 before the 2024 transition. This replaced the prior T+2 standard for equities effective May 28, 2024.",
      "sourceUrl": "https://www.sec.gov/newsroom/speeches-statements/prepared-remarks-sec-speaks-us-capital-markets-public-good",
      "lastReviewed": "2026-08-30"
    },
    {
      "id": "FINRA-INTRADAY-MARGIN-2026",
      "title": "FINRA intraday margin requirements",
      "authority": "FINRA",
      "jurisdiction": "US",
      "status": "current-transition",
      "effectiveDate": "2026-06-04",
      "transitionEnd": "2027-10-20",
      "priorVersionId": "PDT-LEGACY",
      "supersededBy": null,
      "description": "FINRA intraday margin requirements replace the legacy pattern-day-trader (PDT) day-trading margin framework. The new requirements became effective June 4, 2026. Brokerage firms may use a transition period through October 20, 2027, so implementation can differ by firm during that window.",
      "sourceUrl": "https://syndication.finra.org/content/understanding-new-intraday-margin-requirements",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "CASH-FULL-PAYMENT",
      "title": "Cash account full-payment rule (Regulation T)",
      "authority": "SEC",
      "jurisdiction": "US",
      "status": "current",
      "effectiveDate": null,
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": null,
      "description": "A cash-account purchase must be fully paid consistent with Regulation T. Unsettled proceeds from a fully paid sale may support a replacement purchase when the transaction sequence results in full payment before resale. Selling the replacement security before the funding sale settles constitutes freeriding, which can trigger a 90-day restriction.",
      "sourceUrl": "https://www.investor.gov/introduction-investing/general-resources/news-alerts/alerts-bulletins/investor-bulletins/updated-9",
      "lastReviewed": "2026-08-30"
    },
    {
      "id": "IRS-IRA-CONTRIBUTION-2025",
      "title": "IRA contribution limits (2025)",
      "authority": "IRS",
      "jurisdiction": "US",
      "status": "superseded",
      "taxYear": 2025,
      "formOrPublication": "IRS Notice 2024-80",
      "effectiveDate": "2025-01-01",
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": "IRS-IRA-CONTRIBUTION-2026",
      "description": "For 2025, the IRA contribution limit was $7,000 per year ($8,000 for individuals aged 50 or older). Replaced by the 2026 limits.",
      "sourceUrl": "https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-iras-contributions",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "IRS-IRA-CONTRIBUTION-2026",
      "title": "IRA contribution limits and income phase-outs (2026)",
      "authority": "IRS",
      "jurisdiction": "US",
      "status": "current",
      "taxYear": 2026,
      "formOrPublication": "IRS Notice 2025-67",
      "effectiveDate": "2026-01-01",
      "transitionEnd": null,
      "priorVersionId": "IRS-IRA-CONTRIBUTION-2025",
      "supersededBy": null,
      "description": "For 2026, the combined traditional and Roth IRA contribution limit is $7,500, with a $1,100 catch-up at age 50 and older ($8,600 total). Traditional IRA deductions phase out at $81,000 to $91,000 (single, covered by a workplace plan) and $129,000 to $149,000 (joint, contributor covered); Roth IRA contributions phase out at $153,000 to $168,000 (single) and $242,000 to $252,000 (joint).",
      "sourceUrl": "https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "IRS-WORKPLACE-PLAN-LIMITS-2026",
      "title": "Workplace retirement plan limits (2026)",
      "authority": "IRS",
      "jurisdiction": "US",
      "status": "current",
      "taxYear": 2026,
      "formOrPublication": "IRS Notice 2025-67",
      "effectiveDate": "2026-01-01",
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": null,
      "description": "For 2026, the 401(k), 403(b) and governmental 457(b) elective deferral limit is $24,500, with an $8,000 age-50 catch-up and an $11,250 catch-up at ages 60 through 63. The Section 415(c) annual additions limit is $72,000, the annual compensation limit is $360,000, and the SIMPLE IRA deferral limit is $17,000.",
      "sourceUrl": "https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "IRS-1099-DA-GROSS-PROCEEDS-2025",
      "title": "Form 1099-DA broker reporting of digital asset gross proceeds",
      "authority": "IRS",
      "jurisdiction": "US",
      "status": "current",
      "taxYear": 2025,
      "formOrPublication": "Form 1099-DA",
      "effectiveDate": "2025-01-01",
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": null,
      "description": "Brokers must report gross proceeds on Form 1099-DA for digital asset transactions effected on or after January 1, 2025. The rules cover brokers that take custody of the assets sold, such as custodial trading platforms, hosted wallet providers, digital asset kiosks and certain payment processors; decentralized brokers that do not take possession are excluded.",
      "sourceUrl": "https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "IRS-1099-DA-BASIS-2026",
      "title": "Form 1099-DA broker reporting of digital asset basis",
      "authority": "IRS",
      "jurisdiction": "US",
      "status": "current",
      "taxYear": 2026,
      "formOrPublication": "Form 1099-DA",
      "effectiveDate": "2026-01-01",
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": null,
      "description": "Brokers must also report cost basis on Form 1099-DA for certain digital asset transactions effected on or after January 1, 2026. Real estate professionals treated as brokers must report the fair market value of digital assets used in real estate transactions closing on or after January 1, 2026. Statements for 2025 transactions report proceeds without basis.",
      "sourceUrl": "https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets",
      "lastReviewed": "2026-10-04"
    },
    {
      "id": "PDT-LEGACY",
      "title": "Pattern day trader (PDT) rule — legacy framework",
      "authority": "FINRA",
      "jurisdiction": "US",
      "status": "superseded",
      "effectiveDate": null,
      "transitionEnd": null,
      "priorVersionId": null,
      "supersededBy": "FINRA-INTRADAY-MARGIN-2026",
      "description": "The legacy pattern-day-trader framework required a $25,000 minimum equity for accounts executing four or more day trades within five business days where those trades exceeded 6% of total trading activity. This framework was superseded by FINRA intraday margin requirements effective June 4, 2026. During the firm transition period (through October 20, 2027), individual brokerage implementations may vary.",
      "sourceUrl": "https://syndication.finra.org/content/understanding-new-intraday-margin-requirements",
      "lastReviewed": "2026-10-04"
    }
  ]
}