RM/CSM Briefing on Correspondent Directed Brokerage (“CDB”)
For mutual funds, the holding period requirement applies at both the fund-level and the shareholder-level. At the fund-level, for dividends to be treated as potential qualified dividends, the fund must have held the security unhedged for the requisite holding period. A shareholder must also have held the fund's shares unhedged for the requisite holding period. Will NFS track holding period ... ................
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