When is the holder of a U.S. short stock position liable for the dividend?

A partial call is when securities are redeemed for cash by the issuer prior to the maturity date of the instrument. Callable securities include bonds and preferred stocks. The issuer will announce the record date of the call at which time holders of settled positions may become subject to the call…

With the change to T+1 settlement the standard record date will be the business day after the trade is made based on trade date plus one business day. This change will need to be considered for when to place a trade to be recognized as an owner of record…

You must manually exercise a long Call option before 16:30 EST on the business day prior to the Ex-Dividend/Record date in order to receive long settled stock on the Record Date and be entitled to the dividend. You can use the Option Exercise Tool…

The most common instance of this will occur when an account holder held a short option position prior to the ex-dividend date. In the event a long options holder exercises the position prior to ex-dividend date, the short holder may be assigned. Such action may lead to an account holding a short stock position over the ex-dividend date and will therefore be charged the dividend…