All of the Dow derived future contracts are a product of the Chicago Mercantile Exchange (CME).
[3] CME Group provides live feeds for Dow Futures and these are published on various websites like Bloomberg.com, CNN Money, DowFutures.org.
The result is that a trader who believed the market would rally could simply acquire Dow Futures and make a huge amount of profit as a result of the leverage factor; if the market were to rise to 14,000, for instance, from the current 10,000, each Dow Futures contract would gain $20,000 in value (4,000 point rise x 5 leverage factor = $20,000).
[5] In the United States broad-based index futures receive special tax treatment under the IRS 60/40 rule.
[8] Also, losses on NASDAQ futures can be carried back up to 3 years, and tax reporting is significantly simpler, as they qualify as Section 1256 Contracts.