What happens to loaned stock that is halted from trading or is delisted from the exchange?

There is no impact from lending stock through the Stock Yield Enhancement Program on the calculation of your margin and your excess liquidity. Your ability to borrow is still based on your stock positions…

There is no impact on capital gain treatment upon the sale of shares that have been lent through the Stock Yield Enhancement Program.

The lender of the securities is entitled to receive the amount of all dividends and distributions made on loaned securities through the Stock Yield Enhancement Program. …

Yes. A loan of stock through the Stock Yield Enhancement Program has no impact upon its margin requirement on an uncovered or hedged basis since the lender retains exposure to any gains or losses associated with the loaned position…

A halt has no direct impact upon the ability to lend the stock through the Stock Yield Enhancement Program and as long as IBKR can continue to loan the stock, such loan will remain in place regardless of whether the stock is halted…