RegulationsQuestion 51 of 110

Urging a customer to buy fund shares immediately so the customer can "capture" an upcoming distribution is prohibited because:

a.Distributions cannot be paid to shareholders of record for the first 30 days
b.The share price drops by the amount of the distribution, so the customer gains nothing and incurs a current tax liability
c.Funds are not permitted to pay distributions more than once a year
d.The customer would be required to hold the shares for 12 months

Explanation

Selling dividends is deceptive because the NAV falls by the distribution amount on the ex-date, leaving the investor with the same total value but an immediate taxable event. There is no 30-day record-date restriction, no annual limit on distributions, and no mandatory holding period. The customer is worse off after tax, which is why the pitch is prohibited.

Law Reference: FINRA Rules

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