Under what circumstances might a stock loan be terminated?

MANAGE STOCK YIELD ENHANCEMENT PROGRAM PARTICIPATION

Clients who are eligible and wish to enroll or terminate their participation in the Stock Yield Enhancement Program (SYEP) can use the button above or follow the below procedure:…

In the event of any of the following, a stock loan created through the Stock Yield Enhancement Program will be automatically terminated in the event of:

• The client elects to terminate program participation
• Transfer of shares…

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. …

There is no guarantee that all eligible shares in a given account will be loaned through the Stock Yield Enhancement Program as there may not be a market at an advantageous rate for certain securities, IBKR may not have access to a market with willing borrowers or IBKR may not want to loan your shares…