Let $\tau$ be the Markov moment with respect to the stream $(\mathcal{F}_{t}, t \in T)$. Prove that $$ \mathcal{F}_{\tau}=\{A \in \mathcal{F}: A \cap \{ \tau \leq t \} \in \mathcal{F}_t, \quad \forall t \in T \setminus \{ \infty\} \} $$
is a $\sigma$-algebra.
Seems I have to check all axioms for $\sigma$-algebra? But how to use the Markov moment?