{"id":4915,"date":"2026-11-13T02:43:27","date_gmt":"2026-11-13T02:43:27","guid":{"rendered":"https:\/\/www.vistashares.com\/return-of-capital-etf-distributions\/"},"modified":"2026-11-13T21:43:07","modified_gmt":"2026-11-13T21:43:07","slug":"return-of-capital-etf-distributions","status":"publish","type":"post","link":"https:\/\/www.vistashares.com\/ko\/return-of-capital-etf-distributions\/","title":{"rendered":"ETF \ubd84\ubc30\uae08\uc5d0\uc11c \uc790\ubcf8 \ud658\uae09(ROC)\uc774\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?"},"content":{"rendered":"<p class=\"byline\">VistaShares \ucd5c\uace0\uacbd\uc601\uc790(CEO) Adam Patti \uc791\uc131 | 2026\ub144 11\uc6d4<\/p>\n<p class=\"lead\">\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \ud380\ub4dc \ubd84\ubc30\uae08 \uc77c\ubd80\uc5d0 \ub300\ud55c \uc138\ubb34\uc0c1 \ubd84\ub958\uc785\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09\uc73c\ub85c \ubd84\ub958\ub41c \ubd84\ubc30\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839 \uc2dc \uacfc\uc138\ub418\uc9c0 \uc54a\uc73c\uba70, \ub300\uc2e0 \ud22c\uc790\uc790\uac00 \ubcf4\uc720\ud55c \ud574\ub2f9 \ud380\ub4dc \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uc6d0\uac00\ub97c \uac10\uc18c\uc2dc\ud0a4\uace0, \uc774\ub85c \uc778\ud574 \uc8fc\uc2dd \ub9e4\ub3c4 \uc2dc \uc790\ubcf8\uc774\ub4dd\uc774 \ub354 \ucee4\uc9c0\uac70\ub098 \uc790\ubcf8\uc190\uc2e4\uc774 \ub354 \uc791\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ubd84\ub958 \uc790\uccb4\ub9cc\uc73c\ub85c\ub294 \ud380\ub4dc\uc758 \ud22c\uc790 \uc131\uacfc\uc5d0 \ub300\ud574 \uc544\ubb34\uac83\ub3c4 \uc54c\ub824\uc8fc\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8 \ud658\uae09(ROC)\uc774 \uc138\ubb34\uc0c1 \ubd84\ub958\uc778 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ud380\ub4dc\uac00 \ubd84\ubc30\uae08\uc744 \uc9c0\uae09\ud560 \ub54c \uc9c0\uae09\uc561 \uc790\uccb4\ub294 \ud604\uae08\uc785\ub2c8\ub2e4. \ud574\ub2f9 \ubd84\ubc30\uae08\uc758 \uacfc\uc138 \ubc29\uc2dd\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \uadf8 \uc131\uaca9\uc774\uba70, \uc774\ub294 \ud380\ub4dc\uc758 \ud574\ub2f9 \uc5f0\ub3c4 \uc18c\ub4dd \ubc0f \uc2e4\ud604 \uc774\uc775\uc744 \uc138\ubb34\uc0c1 \uce21\uc815\ud55c \uc9c0\ud45c\uc778 \ud380\ub4dc\uc758 \uc18c\ub4dd \ubc0f \uc774\uc775(earnings and profits)\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<sup>1<\/sup><\/p>\n<p class=\"body\">\ub0b4\uad6d\uc138\ubc95(Internal Revenue Code)\uc5d0 \ub530\ub77c, \ubd84\ubc30\uae08\uc740 \ud380\ub4dc\uc758 \ub2f9\uae30 \ub610\ub294 \ub204\uc801 \uc18c\ub4dd \ubc0f \uc774\uc775(earnings and profits)\uc5d0\uc11c \uc9c0\uae09\ub418\ub294 \ubc94\uc704\uae4c\uc9c0 \ubc30\ub2f9\uc73c\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. \ud574\ub2f9 \uc18c\ub4dd \ubc0f \uc774\uc775\uc744 \ucd08\uacfc\ud558\uc5ec \ubd84\ubc30\ub41c \uae08\uc561\uc740 \uba3c\uc800 \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ucde8\uae09\ub418\uc5b4 \uc8fc\uc8fc\uc758 \ucde8\ub4dd\uc6d0\uac00\ub97c \uac10\uc18c\uc2dc\ud0a4\uba70, \uc774\ud6c4 \ucde8\ub4dd\uc6d0\uac00\uac00 0\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4.<sup>2<\/sup> \ubc30\ub2f9 \ubd80\ubd84 \ub0b4\uc5d0\uc11c \ud380\ub4dc\ub294 \uc77c\ubc18 \ubc30\ub2f9, \uc801\uaca9 \ubc30\ub2f9 \ubc0f \uc790\ubcf8\uc774\ub4dd \ubd84\ubc30\uae08\uc744 \uad6c\ubd84\ud558\uc5ec \ubcf4\uace0\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc774\ub7ec\ud55c \uc774\uc720\ub85c \uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uc138\ubb34\uc0c1 \uccb4\uacc4\ub85c \uc774\ud574\ud558\ub294 \uac83\uc774 \ub354 \uc815\ud655\ud569\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09\uc740 \ud380\ub4dc\uc758 \uc138\ubb34 \ud68c\uacc4\uc5d0 \uadfc\uac70\ud558\uc5ec \ud2b9\uc815 \uc5f0\ub3c4\uc5d0 \ubd84\ubc30\uae08\uc774 \uc138\ubb34 \ubaa9\uc801\uc0c1 \uc5b4\ub5bb\uac8c \ubd84\ub958\ub418\ub294\uc9c0\ub97c \uc124\uba85\ud569\ub2c8\ub2e4. \uc774\ub294 \ud604\uae08\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub514\uc5d0\uc11c \ub098\uc654\ub294\uc9c0\uc5d0 \ub300\ud55c \uc124\uba85\uc774\ub098 \ud380\ub4dc \ud22c\uc790 \uacb0\uacfc\uc5d0 \ub300\ud55c \ud310\ub2e8\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09\uc740 \ud22c\uc790\uc790\uac00 \uc138\uae08\uc744 \uc774\uc5f0\ud560 \uc218 \uc788\uac8c \ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0, \ub54c\ub54c\ub85c \ud380\ub4dc \uc131\uacfc\uac00 \ubd80\uc9c4\ud558\ub2e4\ub294 \uc2e0\ud638\ub85c \uc798\ubabb \ud574\uc11d\ub418\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uc5b4\ub5bb\uac8c \uacfc\uc138\ub429\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\uc790\ubcf8 \ud658\uae09(ROC) \ubd84\ubc30\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839\ud55c \uc5f0\ub3c4\uc5d0 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \ud22c\uc790\uc790\ub294 \uc790\ubcf8 \ud658\uae09\uc73c\ub85c \ubd84\ub958\ub41c \uae08\uc561\ub9cc\ud07c \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uc6d0\uac00\ub97c \ub0ae\ucda5\ub2c8\ub2e4. \ucde8\ub4dd\uc6d0\uac00\ub294 \uc8fc\uc2dd \ub9e4\ub3c4 \uc2dc \uc774\uc775 \ub610\ub294 \uc190\uc2e4\uc744 \uacc4\uc0b0\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uc218\uce58\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uac04\ub2e8\ud55c \uc608\uc2dc\ub97c \ud1b5\ud574 \uadf8 \uad6c\uc870\ub97c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\uac00 \uc8fc\uc2dd\uc744 $10,000\uc5d0 \ub9e4\uc218\ud558\uace0, \uc2dc\uac04\uc774 \uc9c0\ub098\uba74\uc11c \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub41c \ubd84\ubc30\uae08 $1,000\ub97c \uc218\ub839\ud588\ub2e4\uace0 \uac00\uc815\ud569\ub2c8\ub2e4. \ud22c\uc790\uc790\uc758 \uc870\uc815 \ucde8\ub4dd\uc6d0\uac00\ub294 $9,000\ub85c \ub0ae\uc544\uc9d1\ub2c8\ub2e4. \uc774\ud6c4 \uc8fc\uc2dd\uc744 $10,500\uc5d0 \ub9e4\ub3c4\ud558\uba74 \uacfc\uc138 \ub300\uc0c1 \uc774\uc775\uc740 $500\uac00 \uc544\ub2cc $1,500\uc785\ub2c8\ub2e4. $9,500\uc5d0 \ub9e4\ub3c4\ud558\uba74 \uacb0\uacfc\ub294 $500 \uc190\uc2e4\uc774 \uc544\ub2cc $500 \uc774\uc775\uc785\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09 \ubd80\ubd84\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ub3c4 \uc2dc\uc810\uae4c\uc9c0 \uc774\uc5f0\ub418\ub294 \uac83\uc774\uba70, \uc5c6\uc5b4\uc9c0\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4.<sup>3<\/sup><\/p>\n<p class=\"body\">\ub9e4\ub3c4 \uc804 \uc8fc\uc2dd\uc744 1\ub144\uc744 \ucd08\uacfc\ud558\uc5ec \ubcf4\uc720\ud55c \uacbd\uc6b0, \uadf8\uc5d0 \ub530\ub978 \uc774\uc775\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc7a5\uae30 \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. \ub204\uc801 \uc790\ubcf8 \ud658\uae09(ROC) \ubd84\ubc30\uae08\uc73c\ub85c \uc778\ud574 \ucde8\ub4dd\uc6d0\uac00\uac00 0\uc73c\ub85c \uac10\uc18c\ud558\ub294 \uacbd\uc6b0, \uc790\ubcf8 \ud658\uae09\uc73c\ub85c \ubd84\ub958\ub418\ub294 \ucd94\uac00 \uae08\uc561\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839 \uc2dc \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4.<sup>2<\/sup> \ubcf8 \uc608\uc2dc\ub294 \uc124\uba85\uc744 \uc704\ud55c \uac83\uc774\uba70 \ud2b9\uc815 \ud380\ub4dc\ub098 \ud2b9\uc815 \ud22c\uc790\uc790\uc758 \uc138\ubb34 \uc0c1\ud669\uc744 \ubc18\uc601\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc774\ub7ec\ud55c \ucc98\ub9ac\ub294 \uc138\uae08\uc758 \uc2dc\uae30\uc640 \uc131\uaca9\uc744 \ubc14\uafc0 \uc218 \uc788\uc73c\ubbc0\ub85c, \uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uacfc\uc138 \uacc4\uc88c\uc758 \ud22c\uc790\uc790\uc5d0\uac8c \uc7a0\uc7ac\uc801\uc778 \uacfc\uc138 \uc774\uc5f0\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. IRA \ubc0f 401(k) \ud50c\ub79c\uacfc \uac19\uc740 \uacfc\uc138 \uc774\uc5f0 \uacc4\uc88c\uc5d0\uc11c\ub294 \ubd84\ubc30\uae08\uc774 \uc9c0\uae09 \uc2dc\uc810\uc5d0 \uacfc\uc138\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc774 \ubd84\ub958\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uc790\uc790\uc758 \ub2f9\uae30 \uc138\uae08\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\ub294 \ubcf8\uc778\uc758 \uc0c1\ud669\uc5d0 \ub300\ud574 \uc138\ubb34 \uc790\ubb38\uac00\uc640 \uc0c1\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc635\uc158 \uc778\ucef4 \ud380\ub4dc\uac00 \uc790\ubcf8 \ud658\uae09(ROC)\uc744 \ubcf4\uace0\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc740 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ucee4\ubc84\ub4dc\ucf5c \ubc0f \uae30\ud0c0 \uc635\uc158 \uc778\ucef4 \uc804\ub7b5\uc744 \ud3ec\ud568\ud558\uc5ec \uc635\uc158\uc744 \ub9e4\ub3c4\ud558\ub294 \ud380\ub4dc\ub294 \ubd84\ubc30\uae08\uc758 \uc77c\ubd80\ub97c \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubcf4\uace0\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc804\ub7b5\uc758 \uba87 \uac00\uc9c0 \ud2b9\uc9d5\uc73c\ub85c \uc778\ud574 \uc774\ub7ec\ud55c \uacbd\uc6b0\uac00 \ud754\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\uc635\uc158 \ud504\ub9ac\ubbf8\uc5c4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubc30\ub2f9 \uc18c\ub4dd\uc774 \uc544\ub2cc \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/strong> \ud380\ub4dc\uac00 \uc635\uc158\uc744 \ub9e4\ub3c4\ud558\uace0 \ud574\ub2f9 \uc635\uc158\uc774 \ub9cc\uae30 \uc18c\uba78\ub418\uac70\ub098 \uccad\uc0b0\ub418\ub294 \uacbd\uc6b0, \uadf8 \uacb0\uacfc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc77c\ubc18 \ubc30\ub2f9 \ub610\ub294 \uc774\uc790 \uc18c\ub4dd\uc774 \uc544\ub2cc \uc790\ubcf8\uc774\ub4dd \ub610\ub294 \uc790\ubcf8\uc190\uc2e4\uc785\ub2c8\ub2e4.<sup>4<\/sup><\/p>\n<p class=\"body\"><strong>\uc77c\ubd80 \uc9c0\uc218 \uc635\uc158\uc5d0\ub294 \uc81c1256\uc870(Section 1256) \uacfc\uc138 \ucc98\ub9ac\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/strong> \uc77c\ubd80 \uad11\ubc94\uc704 \uc9c0\uc218(broad-based index) \uc635\uc158\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc775\uacfc \uc190\uc2e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c 60%\ub294 \uc7a5\uae30, 40%\ub294 \ub2e8\uae30 \uc790\ubcf8\uc774\ub4dd \ub610\ub294 \uc790\ubcf8\uc190\uc2e4\ub85c \uacfc\uc138\ub418\uba70, \ubbf8\uacb0\uc81c \ud3ec\uc9c0\uc158\uc740 \uc5f0\ub9d0\uc5d0 \uc2dc\uac00 \ud3c9\uac00(mark-to-market)\ub429\ub2c8\ub2e4.<sup>4<\/sup><\/p>\n<p class=\"body\"><strong>\uc2e4\ud604 \uc190\uc2e4\uc740 \uc2e4\ud604 \uc774\uc775\uacfc \uc0c1\uacc4\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc635\uc158 \uc778\ucef4 \ud380\ub4dc\ub294 \uc635\uc158 \ub610\ub294 \ubcf4\uc720 \uc8fc\uc2dd\uc5d0\uc11c \uc190\uc2e4\uc744 \uc2e4\ud604\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc6b4\uc6a9\uc5ed\uc740 \ub610\ud55c \ud380\ub4dc\uc758 \uc804\ub7b5\uc5d0 \ubd80\ud569\ud558\ub294 \ubc94\uc704\uc5d0\uc11c \uac00\uce58\uac00 \ud558\ub77d\ud55c \ud3ec\uc9c0\uc158\uc744 \ub9e4\ub3c4\ud558\uc5ec \uc190\uc2e4\uc744 \uc2e4\ud604\ud558\ub294 \uc190\uc2e4 \uc218\ud655(loss harvesting)\uc744 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc29\uc2dd\uc73c\ub85c \uc2e4\ud604\ub41c \uc190\uc2e4\uc740 \uc774\uc775\uacfc \uc0c1\uacc4\ub420 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \ubd84\ubc30\uae08\uc758 \uc77c\ubd80\uac00 \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc7a5 \uc0c1\ud669\uc5d0 \ub530\ub77c \uc774\ub7ec\ud55c \uc190\uc2e4\uc744 \uc2e4\ud604\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc774 \uc81c\ud55c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc2e4\ud604 \uc190\uc2e4\uc774 \uc2e4\ud604 \uc774\uc775\uc744 \uc0c1\uc1c4\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc5f0\ub3c4 \ud380\ub4dc\uc758 \uc18c\ub4dd \ubc0f \uc774\uc775(earnings and profits)\uc740 \ud380\ub4dc\uac00 \ubd84\ubc30\ud558\ub294 \ud604\uae08\ubcf4\ub2e4 \uc801\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc18c\ub4dd \ubc0f \uc774\uc775\uc744 \ucd08\uacfc\ud558\uc5ec \ubd84\ubc30\ub41c \ubd80\ubd84\uc740 \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacb0\uacfc\ub294 \ud380\ub4dc\uc758 \uc21c\uc790\uc0b0\uac00\uce58\uac00 \uc0c1\uc2b9, \ud558\ub77d \ub610\ub294 \uc720\uc9c0\ub418\ub294 \uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubd84\ub958 \uc790\uccb4\ub9cc\uc73c\ub85c\ub294 \uc774 \uc911 \uc5b4\ub5a4 \uacbd\uc6b0\uac00 \ubc1c\uc0dd\ud588\ub294\uc9c0 \ud22c\uc790\uc790\uc5d0\uac8c \uc54c\ub824\uc8fc\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uc6d0\uae08 \ubc18\ud658\uacfc \uac19\uc740 \uac83\uc785\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\uc544\ub2c8\uc694. \uadf8\ub9ac\uace0 \uc774\ub294 \uac00\uc7a5 \ud754\ud55c \uc624\ud574\uc785\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09(ROC)\uc740 \ub0b4\uad6d\uc138\ubc95(Internal Revenue Code)\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 \uc138\ubb34\uc0c1 \uba85\uce6d\uc785\ub2c8\ub2e4. \ud380\ub4dc\uac00 \ud22c\uc790\uc790\uc758 \uc790\ubcf8\uc744 \ubcf4\uc804\ud588\ub294\uc9c0, \uc99d\uac00\uc2dc\ucf30\ub294\uc9c0 \ub610\ub294 \uac10\uc18c\uc2dc\ucf30\ub294\uc9c0\ub294 \ud22c\uc790\uc758 \ubb38\uc81c\uc774\uba70, \uc774\ub294 \ud380\ub4dc\uc758 \ucd1d\uc218\uc775\ub960, \uc989 \ud2b9\uc815 \uae30\uac04 \ub3d9\uc548\uc758 \uc21c\uc790\uc0b0\uac00\uce58 \ubcc0\ub3d9\uc5d0 \uc9c0\uae09\ub41c \ubd84\ubc30\uae08\uc744 \ub354\ud55c \uac12\uc73c\ub85c \ub2f5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc774\uac83\uc774 \uc138\ubb34\uc0c1 \ubd84\ub958\uc778 \uc790\ubcf8 \ud658\uae09(ROC)\uacfc \uacbd\uc81c\uc801 \uacb0\uacfc\uc778 \uc6d0\uae08 \ubc18\ud658\uc758 \ucc28\uc774\uc785\ub2c8\ub2e4. \ud380\ub4dc\ub294 \uc21c\uc790\uc0b0\uac00\uce58\uac00 \uc720\uc9c0\ub418\uac70\ub098 \uc0c1\uc2b9\ud558\ub294 \ub3d9\uc548\uc5d0\ub3c4 \uc790\ubcf8 \ud658\uae09\uc744 \ubcf4\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ud380\ub4dc\ub294 \uc2dc\uac04\uc774 \uc9c0\ub0a8\uc5d0 \ub530\ub77c \ubc8c\uc5b4\ub4e4\uc774\ub294 \uac83\ubcf4\ub2e4 \ub354 \ub9ce\uc774 \ubd84\ubc30\ud560 \uc218\ub3c4 \uc788\uc73c\uba70, \uc774\ub294 \ubd84\ubc30\uae08\uc774 \uc138\ubb34\uc0c1 \uc5b4\ub5bb\uac8c \ubd84\ub958\ub418\ub294\uc9c0\uc640 \uad00\uacc4\uc5c6\uc774 \ud380\ub4dc\uc758 \ucd1d\uc218\uc775\ub960 \ubc0f \uc21c\uc790\uc0b0\uac00\uce58 \ucd94\uc774\uc5d0 \ub098\ud0c0\ub098\uac8c \ub429\ub2c8\ub2e4. \ud380\ub4dc\ub97c \ud3c9\uac00\ud558\ub824\uba74 \ud22c\uc790\uc790\ub294 \ubd84\ubc30\uae08\uc758 \uc138\ubb34\uc0c1 \ubd84\ub958\uac00 \uc544\ub2c8\ub77c \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \ucd1d\uc218\uc775\ub960\uacfc \uc21c\uc790\uc0b0\uac00\uce58\ub97c \uc0b4\ud3b4\ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ud22c\uc790\uc790\ub294 \ubd84\ubc30\uae08\uc758 \uad6c\uc131\uc744 \uc5b4\ub5bb\uac8c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ub450 \uac00\uc9c0 \ubb38\uc11c\uac00 \uc11c\ub85c \ub2e4\ub978 \uc2dc\uc810\uc5d0 \ubd84\ubc30\uae08\uc758 \uad6c\uc131 \ub0b4\uc5ed\uc744 \ud22c\uc790\uc790\uc5d0\uac8c \uc54c\ub824\uc90d\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\uc81c19(a)\uc870 \ud1b5\uc9c0\uc11c.<\/strong> \ud380\ub4dc\uac00 \uc21c\ud22c\uc790\uc774\uc775 \uc774\uc678\uc758 \uc7ac\uc6d0\uc73c\ub85c \ubd84\ubc30\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ud22c\uc790\ud68c\uc0ac\ubc95(Investment Company Act) \uc81c19(a)\uc870 \ubc0f \uaddc\uce59 19a-1\uc5d0 \ub530\ub77c \uc21c\ud22c\uc790\uc774\uc775, \uc790\ubcf8\uc774\ub4dd, \uc790\ubcf8 \ud658\uae09(ROC) \ub4f1 \uc9c0\uae09\uc561\uc758 \ucd94\uc815 \uc7ac\uc6d0\uc744 \uba85\uc2dc\ud55c \uc11c\uba74 \ud1b5\uc9c0\ub97c \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4.<sup>5<\/sup> \ub9ce\uc740 \ud380\ub4dc\uac00 \ub9e4 \ubd84\ubc30 \uc2dc \uc6f9\uc0ac\uc774\ud2b8\uc5d0 \uc774\ub7ec\ud55c \ud1b5\uc9c0\uc11c\ub97c \uac8c\uc2dc\ud569\ub2c8\ub2e4. \ud574\ub2f9 \uc218\uce58\ub294 \ub2f9\uc2dc \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\uc5d0 \uae30\ubc18\ud55c \ucd94\uc815\uce58\uc774\uba70 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>Form 1099-DIV.<\/strong> \uacfc\uc138\uc5f0\ub3c4\uac00 \ub05d\ub09c \ud6c4 \ud380\ub4dc\ub294 \ud574\ub2f9 \uc5f0\ub3c4 \ubd84\ubc30\uae08\uc758 \ucd5c\uc885 \uc131\uaca9\uc744 \ud655\uc815\ud558\uba70, \ube0c\ub85c\ucee4\ub294 \uc774\ub97c Form 1099-DIV\uc5d0 \ubcf4\uace0\ud569\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09(ROC)\uc740 Box 3, \ube44\ubc30\ub2f9 \ubd84\ubc30\uae08(Nondividend distributions) \ud56d\ubaa9\uc5d0 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<sup>6<\/sup> \ud380\ub4dc\ub294 \ub610\ud55c \uc8fc\uc8fc\uc758 \ucde8\ub4dd\uac00\uc561(basis)\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc870\uce58\ub97c \ubcf4\uace0\ud558\uae30 \uc704\ud574 Form 8937\uc744 \uc81c\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<sup>7<\/sup> \uc138\ubb34 \ubaa9\uc801\uc73c\ub85c \ud22c\uc790\uc790\uac00 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc81c19(a)\uc870 \ud1b5\uc9c0\uc11c\uc758 \ucd94\uc815\uce58\uac00 \uc544\ub2c8\ub77c Form 1099-DIV\uc758 \ucd5c\uc885 \ubd84\ub958\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8 \ud658\uae09(ROC)\uacfc \uad00\ub828\ud558\uc5ec \ud22c\uc790\uc790\uac00 \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h2>\n<p class=\"body\"><strong>\ucde8\ub4dd\uac00\uc561\uc744 \uaf3c\uaf3c\ud788 \ucd94\uc801\ud558\uc2ed\uc2dc\uc624.<\/strong> \ube0c\ub85c\ucee4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ubcf4\uace0 \ub300\uc0c1 \uc99d\uad8c(covered securities)\uc758 \uc870\uc815 \ucde8\ub4dd\uac00\uc561\uc744 \ucd94\uc801\ud558\uc9c0\ub9cc, \ud22c\uc790\uc790\ub294 \ud2b9\ud788 \uacc4\uc88c \uac04 \uc774\uc804\ub41c \uc8fc\uc2dd\uc758 \uacbd\uc6b0 \uc790\ubcf8 \ud658\uae09(ROC)\uc774 \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\ucd1d\uc218\uc775\ub960\uc744 \uc0b4\ud3b4\ubcf4\uc2ed\uc2dc\uc624.<\/strong> \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \ucd1d\uc218\uc775\ub960\uacfc \uc21c\uc790\uc0b0\uac00\uce58 \ucd94\uc774\ub97c \uae30\uc900\uc73c\ub85c \ud380\ub4dc\ub97c \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624. \ubd84\ubc30\uae08\uc758 \uc138\ubb34\uc0c1 \uc131\uaca9\uacfc \ud380\ub4dc\uc758 \ud22c\uc790 \uc131\uacfc\ub294 \ubcc4\uac1c\uc758 \ubb38\uc81c\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\ubd84\ub958\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc74c\uc744 \uc608\uc0c1\ud558\uc2ed\uc2dc\uc624.<\/strong> \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub418\ub294 \ubd84\ubc30\uae08\uc758 \ube44\uc911\uc740 \ud380\ub4dc\uc758 \uc2e4\ud604 \uc774\uc775, \uc190\uc2e4 \ubc0f \uc18c\ub4dd\uc774 \ubcc0\ub3d9\ud568\uc5d0 \ub530\ub77c \ud574\ub9c8\ub2e4 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\uacf5\uc2dc \uc790\ub8cc\ub97c \uc77d\uc5b4\ubcf4\uc2ed\uc2dc\uc624.<\/strong> \ud380\ub4dc \ud22c\uc790\uc124\uba85\uc11c\uc640 \uc81c19(a)\uc870 \ud1b5\uc9c0\uc11c\ub294 \ubd84\ubc30\uae08\uc774 \uc5b4\ub5bb\uac8c \uacb0\uc815\ub418\uace0 \uadf8 \uc131\uaca9\uc774 \ubd84\ub958\ub418\ub294\uc9c0 \uc124\uba85\ud569\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 <a href=\"\/ko\/monthly-dividend-etf-distributions-vs-dividends\/\">\ubd84\ubc30\uae08\uacfc \ubc30\ub2f9\uae08 \ube44\uad50<\/a> \ubc0f <a href=\"\/ko\/what-is-a-covered-call-etf\/\">\ucee4\ubc84\ub4dc\ucf5c ETF<\/a> \uad00\ub828 \uae00\uc5d0\uc11c \ucd94\uac00\uc801\uc778 \ubc30\uacbd \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<h2 class=\"faqh\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<h3>\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839 \uc2dc\uc810\uc5d0\ub294 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub41c \ubd84\ubc30\uae08\uc740 \uc9c0\uae09\ub41c \uc5f0\ub3c4\uc5d0 \uacfc\uc138\ub418\ub294 \ub300\uc2e0 \ud22c\uc790\uc790\uc758 \ucde8\ub4dd\uc6d0\uac00\ub97c \uac10\uc18c\uc2dc\ud0b5\ub2c8\ub2e4. \ud574\ub2f9 \uae08\uc561\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc2dd\uc744 \ub9e4\ub3c4\ud560 \ub54c\uae4c\uc9c0 \uc774\uc5f0\ub418\uba70, \ub9e4\ub3c4 \uc2dc \ub0ae\uc544\uc9c4 \ucde8\ub4dd\uc6d0\uac00\ub85c \uc778\ud574 \ub354 \ud070 \uc774\uc775 \ub610\ub294 \ub354 \uc791\uc740 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucde8\ub4dd\uc6d0\uac00\uac00 0\uc5d0 \ub3c4\ub2ec\ud558\uba74, \uc774\ud6c4\uc758 \uc790\ubcf8 \ud658\uae09\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8 \ud658\uae09\uc740 \uc138\ubb34 \uc11c\ub958\uc758 \uc5b4\ub514\uc5d0 \ud45c\uc2dc\ub429\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uc790\ubcf8 \ud658\uae09\uc740 Form 1099-DIV\uc758 Box 3\uc5d0 'Nondividend distributions'(\ube44\ubc30\ub2f9 \ubd84\ubc30\uae08) \ud56d\ubaa9\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4. \uc774 \uc11c\uc2dd\uc740 \ud380\ub4dc\uac00 \ubd84\ubc30\uae08\uc758 \ucd5c\uc885 \uc131\uaca9\uc744 \ud655\uc815\ud55c \ud6c4, \uacfc\uc138\uc5f0\ub3c4 \uc885\ub8cc \ud6c4\uc5d0 \ubc1c\uae09\ub429\ub2c8\ub2e4. \uc55e\uc11c Section 19(a) \ud1b5\uc9c0\uc11c\uc5d0\uc11c \uc81c\uacf5\ub41c \ucd94\uc815\uce58\ub294 \ucd5c\uc885 \uc218\uce58\uc640 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>Section 19(a) \ucd94\uc815\uce58\uac00 \ucd5c\uc885 \ubd84\ub958\uc640 \ub2e4\ub978 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uc81c19(a)\uc870 \ud1b5\uc9c0\uc11c\ub294 \uc9c0\uae09 \uc2dc\uc810\uc5d0 \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uac01 \ubd84\ubc30\uae08\uc758 \uc7ac\uc6d0\uc744 \ucd94\uc815\ud569\ub2c8\ub2e4. \ud380\ub4dc\uc758 \uc18c\ub4dd \ubc0f \uc774\uc775\uc740 \uacfc\uc138\uc5f0\ub3c4 \uc804\uccb4\ub97c \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub418\ubbc0\ub85c, \ud574\ub2f9 \uc5f0\ub3c4 \uc911 \ub098\uc911\uc5d0 \uc2e4\ud604\ub41c \uc774\uc775, \uc190\uc2e4 \ubc0f \uc18c\ub4dd\uc5d0 \ub530\ub77c \uc55e\uc11c \uc9c0\uae09\ub41c \ubd84\ubc30\uae08\uc758 \ubd84\ub958\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc5f0\ub9d0 \uc774\ud6c4 \ubc1c\ud589\ub418\ub294 Form 1099-DIV\uc5d0\ub294 \ucd5c\uc885 \uacb0\uc815 \ub0b4\uc6a9\uc774 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \ud380\ub4dc\uc758 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uac00 \ud558\ub77d\ud558\uace0 \uc788\ub2e4\ub294 \uc758\ubbf8\uc785\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uadf8 \uc790\uccb4\ub9cc\uc73c\ub85c\ub294 \uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ubcf8 \ud658\uae09(ROC)\uc740 \ud380\ub4dc\uc758 \uc18c\ub4dd \ubc0f \uc774\uc775\uc5d0 \uae30\ubc18\ud55c \uc138\ubb34\uc0c1 \ubd84\ub958\uc785\ub2c8\ub2e4. \uc774\ub294 \uc21c\uc790\uc0b0\uac00\uce58\uac00 \uc0c1\uc2b9, \ud558\ub77d \ub610\ub294 \uc720\uc9c0\ub418\ub294 \uc5f0\ub3c4\uc5d0 \ubcf4\uace0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud380\ub4dc\uc758 \uc131\uacfc\ub97c \uc774\ud574\ud558\ub824\uba74 \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \ucd1d\uc218\uc775\ub960\uacfc \uc21c\uc790\uc0b0\uac00\uce58\ub97c \uc0b4\ud3b4\ubcf4\uc2ed\uc2dc\uc624.<\/p>\n<h3>IRA \ub610\ub294 401(k)\uc5d0\uc11c \uc790\ubcf8 \ud658\uae09\uc740 \uc911\uc694\ud569\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\ud604\uc7ac \uc138\uae08 \uce21\uba74\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc601\ud5a5\uc774 \uac70\uc758 \uc5c6\uc2b5\ub2c8\ub2e4. \uacfc\uc138\uc774\uc5f0 \uacc4\uc88c\ub294 \ubd84\ubc30\uae08\uc774 \uc9c0\uae09\ub420 \ub54c \uacfc\uc138\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ubd84\ubc30\uae08\uc774 \ubc30\ub2f9\uae08, \uc790\ubcf8\uc774\ub4dd \ub610\ub294 \uc790\ubcf8 \ud658\uae09(ROC) \uc911 \ubb34\uc5c7\uc73c\ub85c \ubd84\ub958\ub418\ub294\uc9c0\uc5d0 \ub530\ub77c \uacc4\uc88c \ubcf4\uc720\uc790\uc758 \ud604\uc7ac \ub0a9\ubd80 \uc138\uc561\uc774 \ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \uacc4\uc88c\uc5d0\uc11c\uc758 \uc778\ucd9c\uae08\uc740 \ud574\ub2f9 \uacc4\uc88c \uace0\uc720\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uc6d0\uac00\uac00 0\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\ub204\uc801 \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \uc778\ud574 \ucde8\ub4dd\uc6d0\uac00\uac00 0\uc73c\ub85c \uac10\uc18c\ud55c \uc774\ud6c4\uc5d0\ub294, \uc790\ubcf8 \ud658\uae09\uc73c\ub85c \ubd84\ub958\ub418\ub294 \ucd94\uac00 \ubd84\ubc30\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839\ud55c \uc5f0\ub3c4\uc5d0 \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4. \ud574\ub2f9 \uc774\ub4dd\uc774 \uc7a5\uae30 \uc774\ub4dd\uc778\uc9c0 \ub2e8\uae30 \uc774\ub4dd\uc778\uc9c0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc2dd\uc758 \ubcf4\uc720 \uae30\uac04\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub300\ud55c \uacfc\uc138 \ucc98\ub9ac\ub294 \uc138\ubb34 \uc790\ubb38\uac00\ub97c \ud1b5\ud574 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"notes\">\n<div class=\"src-h\">NOTES<\/div>\n<ol>\n<li>\ub0b4\uad6d\uc138\ubc95(Internal Revenue Code) \uc81c316\uc870(\ubc30\ub2f9\uc758 \uc815\uc758; \uc18c\ub4dd \ubc0f \uc774\uc775).<\/li>\n<li>\ub0b4\uad6d\uc138\ubc95(Internal Revenue Code) \uc81c301(c)\uc870; IRS \uac04\ud589\ubb3c 550, &#8220;Investment Income and Expenses,&#8221; \ube44\ubc30\ub2f9 \ubd84\ubc30\uae08(Nondividend Distributions).<\/li>\n<li>IRS \uac04\ud589\ubb3c 550, &#8220;Investment Income and Expenses,&#8221; \ud22c\uc790 \uc790\uc0b0\uc758 \ucde8\ub4dd\uac00\uc561(Basis of investment property).<\/li>\n<li>\ub0b4\uad6d\uc138\ubc95(Internal Revenue Code) \uc81c1234\uc870 \ubc0f \uc81c1256\uc870; IRS \uac04\ud589\ubb3c 550.<\/li>\n<li>1940\ub144 \ud22c\uc790\ud68c\uc0ac\ubc95(Investment Company Act of 1940) \uc81c19(a)\uc870 \ubc0f \uaddc\uce59 19a-1.<\/li>\n<li>IRS Form 1099-DIV \uc791\uc131 \uc9c0\uce68(Instructions for Form 1099-DIV), Box 3.<\/li>\n<li>IRS Form 8937, \uc99d\uad8c\uc758 \ucde8\ub4dd\uac00\uc561(basis)\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc870\uc9c1 \ud589\uc704 \ubcf4\uace0\uc11c(Report of Organizational Actions Affecting Basis of Securities).<\/li>\n<\/ol>\n<\/div>\n<div class=\"disc-h\">IMPORTANT INFORMATION<\/div>\n<p class=\"disc\">\ubcf8 \uc790\ub8cc\ub294 \uad50\uc721 \ubaa9\uc801\uc73c\ub85c\ub9cc \uc81c\uacf5\ub429\ub2c8\ub2e4. \ubcf8 \uc790\ub8cc\ub294 \ud22c\uc790, \ubc95\ub960 \ub610\ub294 \uc138\ubb34 \uc790\ubb38\uc774 \uc544\ub2c8\uba70, \uc5b4\ub5a0\ud55c \uc99d\uad8c\uc758 \ub9e4\uc218 \ub610\ub294 \ub9e4\ub3c4\uc5d0 \ub300\ud55c \uad8c\uc720\ub098 \uc81c\uc548\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc815\ubcf4\ub294 \ubc1c\ud589\uc77c \ud604\uc7ac \uc2e0\ub8b0\ud560 \uc218 \uc788\ub2e4\uace0 \ud310\ub2e8\ub418\ub294 \ucd9c\ucc98\uc5d0\uc11c \uc778\uc6a9\ub418\uc5c8\uc73c\uba70, \uc815\ud655\uc131\uc774\ub098 \uc644\uc804\uc131\uc774 \ubcf4\uc7a5\ub418\uc9c0 \uc54a\uace0, \uc0ac\uc804 \ud1b5\uc9c0 \uc5c6\uc774 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc81c3\uc790\uc5d0\uac8c \uadc0\uc18d\ub41c \uc218\uce58\ub294 \ud574\ub2f9 \uc81c3\uc790\uc758 \ucd94\uc815\uce58\uc785\ub2c8\ub2e4. \uc804\ub9dd \ubc0f \uc608\uce21\uc740 \ubbf8\ub798 \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\ub294 \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \uc790\uc2e0\uc758 \uae08\uc735, \ubc95\ub960 \ubc0f \uc138\ubb34 \uc804\ubb38\uac00\uc640 \uc0c1\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4. \ud22c\uc790\uc5d0\ub294 \uc6d0\uae08 \uc190\uc2e4 \uac00\ub2a5\uc131\uc744 \ud3ec\ud568\ud55c \uc704\ud5d8\uc774 \uc218\ubc18\ub429\ub2c8\ub2e4. \uc635\uc158\uc744 \ud65c\uc6a9\ud558\ub294 \uc804\ub7b5\uc5d0\ub294 \uc2dc\uc7a5 \uc0c1\uc2b9\uc5d0 \ub300\ud55c \uc81c\ud55c\uc801 \ucc38\uc5ec, \uc635\uc158\uc774 \uc758\ub3c4\ud55c \ub300\ub85c \uc131\uacfc\ub97c \ub0b4\uc9c0 \ubabb\ud560 \uc704\ud5d8, \ubd84\ubc30\uae08\uc758 \ubcc0\ub3d9 \ub4f1 \ucd94\uac00\uc801\uc778 \uc704\ud5d8\uc774 \uc218\ubc18\ub429\ub2c8\ub2e4. \uc138\uae08 \ucc98\ub9ac\ub294 \uac1c\uc778\uc758 \uc0c1\ud669\uacfc \ud604\ud589 \ubc95\ub960\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70, \ud604\ud589 \ubc95\ub960\uc740 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"disc\">\ud22c\uc790\uc790\ub294 \ud22c\uc790\ud558\uae30 \uc804\uc5d0 \ud22c\uc790 \ubaa9\ud45c, \uc704\ud5d8, \uc218\uc218\ub8cc \ubc0f \ube44\uc6a9\uc744 \uc2e0\uc911\ud788 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc815\ubcf4 \ubc0f \ud380\ub4dc\uc5d0 \uad00\ud55c \uae30\ud0c0 \uc815\ubcf4\uac00 \ud3ec\ud568\ub41c \ud22c\uc790\uc124\uba85\uc11c \ub610\ub294 \uac04\uc774\ud22c\uc790\uc124\uba85\uc11c\ub294 (844) 875-2288\ub85c \uc804\ud654\ud558\uc2dc\uac70\ub098 www.VistaShares.com\uc744 \ubc29\ubb38\ud558\uc5ec \ubc1b\uc73c\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\ud558\uae30 \uc804\uc5d0 \ud22c\uc790\uc124\uba85\uc11c \ub610\ub294 \uac04\uc774\ud22c\uc790\uc124\uba85\uc11c\ub97c \uc8fc\uc758 \uae4a\uac8c \uc77d\uc73c\uc2ed\uc2dc\uc624.<\/p>\n<p class=\"disc\"><strong>Foreside Fund Services, LLC, \ud310\ub9e4\ud68c\uc0ac.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \ud380\ub4dc \ubd84\ubc30\uae08 \uc77c\ubd80\uc5d0 \ub300\ud55c \uc138\uae08\uc0c1 \ubd84\ub958\uc785\ub2c8\ub2e4. \uc9c0\uae09 \uc2dc \uc77c\ubc18\uc801\uc73c\ub85c \uacfc\uc138\ub418\uc9c0 \uc54a\ub294 \uc774\uc720, \ucde8\ub4dd\uc6d0\uac00\ub97c \ub0ae\ucd94\ub294 \ubc29\uc2dd, \uadf8\ub9ac\uace0 \ubc1c\uc0dd\ud558\ub294 \uc774\uc720\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/p>","protected":false},"author":3,"featured_media":4942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[36,37],"class_list":["post-4915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-how-it-works-strategy-overviews","tag-income","tag-options"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Return of capital is a tax classification for part of a fund distribution. 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