{"id":1805,"date":"2021-06-22T20:26:00","date_gmt":"2021-06-22T20:26:00","guid":{"rendered":"https:\/\/ibkrcampus.eu\/glossary-terms\/payment-in-lieu-of-dividends\/"},"modified":"2021-06-22T20:26:00","modified_gmt":"2021-06-22T20:26:00","slug":"payment-in-lieu-of-dividends","status":"publish","type":"glossary-terms","link":"https:\/\/www.interactivebrokers.eu\/campus\/glossary-terms\/payment-in-lieu-of-dividends\/","title":{"rendered":"Payment in Lieu of Dividends"},"content":{"rendered":"<p>The lender of dividend-paying shares is still entitled to the dividend payments. In the event that dividends are paid during the lend transaction, the borrower is responsible for paying the dividend amount to the lender. The lender receives this money as payment in lieu of the dividend. The tax treatment may be different than if the lender did not lend the shares and received the dividend directly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The lender of dividend-paying shares is still entitled to the dividend payments. In the event that dividends are paid during the lend transaction, the borrower is responsible for paying the dividend amount to the lender. The lender receives this money as payment in lieu of the dividend. The tax treatment may be different than if [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"traders-glossary":[163,157],"class_list":["post-1805","glossary-terms","type-glossary-terms","status-publish","traders-glossary-trading-terms-p","traders-glossary-trading-alphabet"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.9 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Archives Term | IBKR Glossary | IBKR Campus<\/title>\n<meta name=\"description\" content=\"The lender of dividend-paying shares is still entitled to the dividend payments. 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