What happens to stock that is the subject of a loan and is subsequently halted from trading?

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. …

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

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…