An adviser notices a client has an unusually large, concentrated position in the client's employer stock. The primary concern the adviser should raise is:

a.The stock pays qualified dividends
b.Long-term capital gains treatment
c.Concentration risk, since both the client's job income and portfolio depend on one company
d.The stock's beta is exactly 1.0

解析

A concentrated position in employer stock exposes the client to significant unsystematic risk, compounded because both employment income and investment value depend on the same company. Diversification would reduce this concentration risk. Tax features are secondary to the risk concern.

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