When is interest received for lent securities in the Stock Yield Enhancement Program?

You will earn interest at IBKR's published rates based on your total settled cash balances, regardless of where your cash is held.  

Interest on Insured Bank Deposit Sweep Program balances will accrue daily from the day funds are deposited into a program bank through the business day preceding the date of withdrawal from that bank. Interest will be credited monthly. The specific program bank assigned to your account does not impact the interest rate you receive…

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. …

If IBIE is required to apply WHT to your interest payments, we will do so at the same time any credit interest is paid to your account.

IBIE pays interest due on the uninvested cash balance in your account on the third business day of the month following the month in which the interest accrued. For example, interest accrued in January will be paid on the third business day in February.  …

No, there is no restriction on lending stocks which are trading in the secondary market following an IPO through the Stock Yield Enhancement Program as long as IBKR is not part of the selling group…