Do OEX options fall under the 1256 rule and therefore qualify for the 60/40 tax treatment and marked to market? Does the wash sale rule apply to OEX options? If they qualify under the 1256 rule I would think that the wash sale rule would not apply.
Index options and futures are included in section 1256, and so are 60/40 long/short term capital gains. Check out some of the trader tax websites for better information. Or look over the threads in the "Business" section. There are a number of tax discussions there. -Jeff