{"id":4959,"date":"2026-11-13T03:49:47","date_gmt":"2026-11-13T03:49:47","guid":{"rendered":"https:\/\/www.vistashares.com\/how-are-covered-call-etfs-taxed\/"},"modified":"2026-11-13T21:42:48","modified_gmt":"2026-11-13T21:42:48","slug":"how-are-covered-call-etfs-taxed","status":"publish","type":"post","link":"https:\/\/www.vistashares.com\/ko\/how-are-covered-call-etfs-taxed\/","title":{"rendered":"\ucee4\ubc84\ub4dc\ucf5c ETF\ub294 \uc5b4\ub5bb\uac8c \uacfc\uc138\ub429\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\">\ucee4\ubc84\ub4dc\ucf5c ETF\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud380\ub4dc\uac00 \ubd84\ubc30\ud558\ub294 \uae08\uc561\uacfc \ud380\ub4dc \uc8fc\uc2dd \ub9e4\ub3c4 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc190\uc775\uc5d0 \ub300\ud574 \uacfc\uc138\ub429\ub2c8\ub2e4. \ub2e8\uc77c \ubd84\ubc30\uae08\uc5d0\ub294 \uc77c\ubc18 \ubc30\ub2f9\uae08, \uc801\uaca9 \ubc30\ub2f9\uae08, \uc635\uc158 \ud504\ub9ac\ubbf8\uc5c4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc790\ubcf8\uc774\ub4dd \ubc0f \uc790\ubcf8 \ud658\uae09(ROC)\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc73c\uba70, \ud2b9\uc815 \uad11\ubc94\uc704 \uc9c0\uc218\uc635\uc158\uc5d0 \ub300\ud55c \uc774\uc775\uc740 \uc77c\ubc18\uc801\uc73c\ub85c 60%\ub294 \uc7a5\uae30, 40%\ub294 \ub2e8\uae30 \uc790\ubcf8\uc774\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4. \uadf8 \uad6c\uc131\uc740 \ud380\ub4dc\ubcc4, \uc5f0\ub3c4\ubcc4\ub85c \ub2e4\ub974\ubbc0\ub85c \ud22c\uc790\uc790\ub294 \uac01 \ud380\ub4dc\uc758 \uc138\ubb34 \ubcf4\uace0 \ub0b4\uc6a9\uc744 \uac80\ud1a0\ud558\uace0 \uc138\ubb34 \uc790\ubb38\uac00\uc640 \uc0c1\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ucee4\ubc84\ub4dc\ucf5c ETF\ub294 \uc5b4\ub5bb\uac8c \uc18c\ub4dd\uc744 \ucc3d\ucd9c\ud569\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ucee4\ubc84\ub4dc\ucf5c ETF\ub294 \uc8fc\uc2dd \ub610\ub294 \uc9c0\uc218\uc5d0 \ub300\ud55c \uc775\uc2a4\ud3ec\uc800\ub97c \ubcf4\uc720\ud558\uace0, \ud574\ub2f9 \ubcf4\uc720 \uc885\ubaa9\uc5d0 \ub300\ud574 \ucf5c\uc635\uc158\uc744 \ub9e4\ub3c4\ud569\ub2c8\ub2e4. \ud380\ub4dc\uc758 \ud604\uae08\uc740 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uc6d0\ucc9c\uc5d0\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ubcf4\uc720 \uae30\uc5c5\uc774 \uc9c0\uae09\ud558\ub294 \ubc30\ub2f9\uae08\uacfc, \ub9e4\ub3c4\ud558\ub294 \uc635\uc158\uc5d0 \ub300\ud574 \uc218\ucde8\ud558\ub294 \ud504\ub9ac\ubbf8\uc5c4\uc785\ub2c8\ub2e4. \ub610\ud55c \ud380\ub4dc\ub294 \uc8fc\uc2dd\uc744 \ub9e4\ub3c4\ud558\uac70\ub098 \uc635\uc158 \ud3ec\uc9c0\uc158\uc744 \uccad\uc0b0\ud560 \ub54c \uc790\ubcf8 \uc190\uc775\uc744 \uc2e4\ud604\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uae00 <a href=\"\/ko\/what-is-a-covered-call-etf\/\">\ucee4\ubc84\ub4dc\ucf5c ETF\uc758 \uc791\ub3d9 \ubc29\uc2dd<\/a> \uc5d0\uc11c \uc804\ub7b5 \uc790\uccb4\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc138\uae08\uacfc \uad00\ub828\ud558\uc5ec \uc911\uc694\ud55c \uac83\uc740 \uc804\ub7b5\uc758 \uba85\uce6d\uc774 \uc544\ub2c8\ub77c \uc774\ub7ec\ud55c \uac01 \uc6d0\ucc9c\uc774 \ub0b4\uad6d\uc138\ubc95(Internal Revenue Code)\uc0c1 \uc5b4\ub5a4 \uc131\uaca9\uc73c\ub85c \ubd84\ub958\ub418\ub294\uc9c0\uc774\uba70, \uc774\ub294 \uba3c\uc800 \ud380\ub4dc \ucc28\uc6d0\uc5d0\uc11c, \uadf8 \ub2e4\uc74c\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \uc804\ub2ec\ub418\ub294 \ubd84\ubc30\uae08\uc5d0\uc11c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/p>\n<h2>\ud380\ub4dc\ub294 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ud558\uae30 \uc804\uc5d0 \uc5b4\ub5bb\uac8c \uacfc\uc138\ub429\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ub300\ubd80\ubd84\uc758 ETF\ub294 \uaddc\uc81c\ud22c\uc790\ud68c\uc0ac(regulated investment company)\ub85c \uc870\uc9c1\ub429\ub2c8\ub2e4. \uaddc\uc81c\ud22c\uc790\ud68c\uc0ac\ub294 \ub9e4\ub144 \uc18c\ub4dd\uacfc \uc774\uc775\uc758 \ub300\ubd80\ubd84\uc744 \ubd84\ubc30\ud558\ub294 \ud55c, \ubd84\ubc30\ud558\ub294 \uc18c\ub4dd\uacfc \uc774\uc775\uc5d0 \ub300\ud574 \uc77c\ubc18\uc801\uc73c\ub85c \uc5f0\ubc29 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<sup>1<\/sup> \ub0a9\uc138 \uc758\ubb34\ub294 \uc8fc\uc8fc\uc5d0\uac8c \uc774\uc804\ub418\uba70, \uc8fc\uc8fc\ub294 \ud380\ub4dc\uac00 \uac01 \ubd84\ubc30\uae08\uc5d0 \ubd80\uc5ec\ud55c \uc131\uaca9\uc5d0 \ub530\ub77c \ud380\ub4dc\uc758 \uc18c\ub4dd \ubc0f \uc774\uc775 \uc911 \uc790\uc2e0\uc758 \ubaab\uc744 \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc774\ub7ec\ud55c \ub3c4\uad00(pass-through) \uad6c\uc870\ub85c \uc778\ud574, \uc635\uc158\uacfc \uc8fc\uc2dd\uc5d0\uc11c \uc190\uc775\uc744 \uc5b8\uc81c \uc2e4\ud604\ud560\uc9c0\ub97c \ud3ec\ud568\ud55c \ud380\ub4dc \uc790\uccb4\uc758 \ub9e4\ub9e4 \uacb0\uc815\uc774 \uc8fc\uc8fc\uac00 \uc2e0\uace0\ud558\ub294 \ub0b4\uc6a9\uc744 \uc88c\uc6b0\ud569\ub2c8\ub2e4. \uc720\uc0ac\ud55c \uc804\ub7b5\uc744 \ucd94\uad6c\ud558\ub294 \ub450 \ud380\ub4dc\uac00 \uc11c\ub85c \ub2e4\ub978 \uc138\ubb34 \uacb0\uacfc\ub97c \ub0b3\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc635\uc158 \ud504\ub9ac\ubbf8\uc5c4\uc740 \uc5b4\ub5bb\uac8c \uacfc\uc138\ub429\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ud380\ub4dc\uac00 \ucf5c\uc635\uc158\uc744 \ub9e4\ub3c4\ud560 \ub54c, \ud504\ub9ac\ubbf8\uc5c4\uc744 \uc218\ucde8\ud558\ub294 \uc2dc\uc810\uc5d0\ub294 \uc18c\ub4dd\uc744 \uc778\uc2dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc138\ubb34\uc0c1 \uacb0\uacfc\ub294 \uc635\uc158\uc774 \ub9cc\uae30 \uc18c\uba78\ub418\uac70\ub098, \uccad\uc0b0\ub418\uac70\ub098, \ud589\uc0ac\ub420 \ub54c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\uac1c\ubcc4 \uc8fc\uc2dd \ubc0f ETF\uc5d0 \ub300\ud55c \uc635\uc158.<\/strong> \uc635\uc158\uc774 \ub9cc\uae30 \uc18c\uba78\ub418\uac70\ub098 \ud380\ub4dc\uac00 \uc774\ub97c \ud658\ub9e4\uc218\ud558\ub294 \uacbd\uc6b0, \uc635\uc158\uc758 \ubbf8\uacb0\uc81c \uae30\uac04\uacfc \uad00\uacc4\uc5c6\uc774 \uadf8 \uacb0\uacfc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e8\uae30 \uc790\ubcf8 \uc774\ub4dd \ub610\ub294 \uc190\uc2e4\uc774 \ub429\ub2c8\ub2e4.<sup>2<\/sup> \uc635\uc158\uc774 \ud589\uc0ac\ub418\uc5b4 \ud380\ub4dc\uac00 \uc8fc\uc2dd\uc744 \uc778\ub3c4\ud558\ub294 \uacbd\uc6b0, \ud504\ub9ac\ubbf8\uc5c4\uc740 \ud574\ub2f9 \uc8fc\uc2dd\uc758 \ub9e4\ub3c4\ub85c \uc2e4\ud604\ub41c \uae08\uc561\uc5d0 \uac00\uc0b0\ub429\ub2c8\ub2e4.<\/p>\n<p class=\"body\"><strong>\ud2b9\uc815 \uad11\ubc94\uc704 \uc9c0\uc218\uc5d0 \ub300\ud55c \uc635\uc158.<\/strong> S&amp;P 500 \ub610\ub294 \ub098\uc2a4\ub2e5-100\uacfc \uac19\uc740 \uad11\ubc94\uc704 \uc8fc\uac00\uc9c0\uc218\uc5d0 \ub300\ud55c \uc635\uc158\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubbf8\uad6d \uad6d\uc138\ubc95(Internal Revenue Code) \uc81c1256\uc870\uc5d0 \ub530\ub978 \ube44\uc9c0\ubd84 \uc635\uc158(nonequity options)\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacc4\uc57d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc775\uacfc \uc190\uc2e4\uc740 \ubcf4\uc720 \uae30\uac04\uacfc \uad00\uacc4\uc5c6\uc774 \uc77c\ubc18\uc801\uc73c\ub85c 60%\ub294 \uc7a5\uae30, 40%\ub294 \ub2e8\uae30 \uc790\ubcf8 \uc774\ub4dd \ub610\ub294 \uc190\uc2e4\ub85c \ucc98\ub9ac\ub418\uba70, \ubbf8\uacb0\uc81c \ud3ec\uc9c0\uc158\uc740 \uc5f0\ub9d0\uc5d0 \uacf5\uc815\uac00\uce58\ub85c \ub9e4\ub3c4\ub41c \uac83\ucc98\ub7fc \uc2dc\uac00\ud3c9\uac00\ub429\ub2c8\ub2e4.<sup>3<\/sup> \uc774\ub294 \ud754\ud788 60\/40 \uaddc\uce59\uc774\ub77c\uace0 \ubd88\ub9bd\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\ub2e8\uae30 \uc790\ubcf8\uc774\ub4dd\uc740 \uc77c\ubc18 \uc18c\ub4dd\uc138\uc728\ub85c \uacfc\uc138\ub418\uace0 \uc7a5\uae30 \uc774\ub4dd\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub354 \ub0ae\uc740 \uc138\uc728\ub85c \uacfc\uc138\ub418\ubbc0\ub85c, 60\/40 \ucc98\ub9ac\ub294 \uacfc\uc138 \uacc4\uc88c\ub97c \ubcf4\uc720\ud55c \uc8fc\uc8fc\uc758 \uc138\ud6c4 \uacb0\uacfc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\uc815 \ud380\ub4dc\uc758 \uc635\uc158\uc774 \uc774\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80\ub294 \ud574\ub2f9 \ud380\ub4dc\uac00 \ubb34\uc5c7\uc744 \uae30\ucd08\ub85c \uc635\uc158\uc744 \ub9e4\ub3c4\ud558\ub294\uc9c0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\ucf5c\uc635\uc158 \ub9e4\ub3c4\uac00 \ubc30\ub2f9 \ucc98\ub9ac\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\uc608, \uacbd\uc6b0\uc5d0 \ub530\ub77c \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc801\uaca9 \ubc30\ub2f9(qualified dividends)\uc740 \uc7a5\uae30 \uc790\ubcf8 \uc774\ub4dd \uc138\uc728\ub85c \uacfc\uc138\ub418\uc9c0\ub9cc, \uc774\ub294 \ubcf4\uc720 \uae30\uac04 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0\uc5d0 \ud55c\ud569\ub2c8\ub2e4. \ud380\ub4dc\uac00 \ubcf4\uc720\ud55c \uc8fc\uc2dd\uc5d0 \ub300\ud574 \ud2b9\uc815 \ucf5c\uc635\uc158\uc744 \ub9e4\ub3c4\ud558\uba74 \uc138\ubc95\uc0c1 \uc2a4\ud2b8\ub798\ub4e4(straddle)\ub85c \ucde8\uae09\ub418\ub294 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \ud574\ub2f9 \uc8fc\uc2dd\uc758 \ubcf4\uc720 \uae30\uac04\uc774 \uc815\uc9c0\ub418\uac70\ub098 \ub9ac\uc14b\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<sup>4<\/sup> \uc801\uaca9 \ucee4\ubc84\ub4dc\ucf5c(qualified covered call)\uc758 \uc815\uc758\ub97c \ucda9\uc871\ud558\ub294 \ucf5c\uc635\uc158\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc774\ub7ec\ud55c \uaddc\uce59\uc758 \uc801\uc6a9\uc774 \uba74\uc81c\ub418\ub294 \ubc18\uba74, \uae4a\uc740 \ub0b4\uac00\uaca9(deep in-the-money) \ucf5c\uc635\uc158\uc740 \uba74\uc81c\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5\uc740, \ucee4\ubc84\ub4dc\ucf5c \ud380\ub4dc\uac00 \uc218\ub839\ud558\ub294 \ubc30\ub2f9\uae08 \uc911 \uc77c\ubd80\uac00 \ud380\ub4dc\uc758 \uc635\uc158 \ub9e4\ub3c4 \ubc29\uc2dd\uc5d0 \ub530\ub77c \uc801\uaca9 \ubc30\ub2f9\uc774 \uc544\ub2cc \uc77c\ubc18 \ubc30\ub2f9\uc73c\ub85c \ubcf4\uace0\ub420 \uc218 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ud380\ub4dc\uc758 \uc5f0\ub9d0 \uc138\ubb34 \ubcf4\uace0\uc5d0\ub294 \ubd84\ubc30\uae08 \uc911 \uc801\uaca9 \ubc30\ub2f9\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc774 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/p>\n<h2>\uc77c\ubd80 \ucee4\ubc84\ub4dc\ucf5c ETF\uac00 \uc790\ubcf8 \ud658\uae09(ROC)\uc744 \ubcf4\uace0\ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ud380\ub4dc\uc758 \ubd84\ubc30\uae08\uc740 \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uc774\uc775 \ubc0f \uc789\uc5ec\uae08(earnings and profits) \ubc94\uc704 \ub0b4\uc5d0\uc11c\ub9cc \ubc30\ub2f9\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \ud380\ub4dc\uac00 \uadf8 \uae08\uc561\uc744 \ucd08\uacfc\ud558\uc5ec \ubd84\ubc30\ud558\ub294 \uacbd\uc6b0(\uc635\uc158 \ub610\ub294 \uc8fc\uc2dd\uc5d0\uc11c \uc2e4\ud604\ub41c \uc190\uc2e4\uc774 \uc2e4\ud604 \uc774\uc775\uc744 \uc0c1\uc1c4\ud560 \ub54c \ubc1c\uc0dd\ud560 \uc218 \uc788\uc74c), \ucd08\uacfc\ubd84\uc740 \uc138\ubb34\uc0c1 \uc790\ubcf8 \ud658\uae09(ROC)\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<sup>5<\/sup><\/p>\n<p class=\"body\">\uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\ub839 \uc2dc\uc810\uc5d0 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \uc8fc\uc8fc\uc758 \ucde8\ub4dd\uac00\uc561(cost basis)\uc744 \uac10\uc18c\uc2dc\ud0a4\uba70, \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\uc73c\ubbc0\ub85c, \uc138\uae08\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ub3c4 \uc2dc\uae4c\uc9c0 \uc774\uc5f0\ub429\ub2c8\ub2e4. \uc774 \ubd84\ub958\ub294 \uc138\ubb34\uc0c1\uc758 \ud310\ub2e8\uc774\uba70, \uadf8 \uc790\uccb4\ub9cc\uc73c\ub85c \ud380\ub4dc \ud22c\uc790\uc758 \uc131\uacfc\ub97c \ub098\ud0c0\ub0b4\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac \uae30\uc0ac <a href=\"\/ko\/return-of-capital-etf-distributions\/\">ETF \ubd84\ubc30\uae08\uc758 \uc790\ubcf8 \ud658\uae09(ROC)<\/a> \uc5d0\uc11c \uadf8 \uad6c\uc870\ub97c \uc790\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ubd84\ubc30\uae08\uc740 \uc5b4\ub5bb\uac8c \ubcf4\uace0\ub429\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\uc5f0\uc911\uc5d0\ub294 \uc21c\ud22c\uc790\uc774\uc775 \uc774\uc678\uc758 \uc7ac\uc6d0\uc5d0\uc11c \ubd84\ubc30\uae08\uc744 \uc9c0\uae09\ud558\ub294 \ud380\ub4dc\uac00 \uac01 \uc9c0\uae09\uae08\uc758 \uc7ac\uc6d0\uc744 \ucd94\uc815\ud55c \uc81c19(a)\uc870 \ud1b5\uc9c0(Section 19(a) notices)\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<sup>6<\/sup> \uc774\ub7ec\ud55c \ucd94\uc815\uce58\ub294 \uc5f0\uc911 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\uc5f0\ub9d0 \uc774\ud6c4 \ube0c\ub85c\ucee4\ub294 Form 1099-DIV\ub97c \ud1b5\ud574 \ubd84\ubc30\uae08\uc758 \ucd5c\uc885 \uc131\uaca9\uc744 \ubcf4\uace0\ud569\ub2c8\ub2e4. \ucd1d \uc77c\ubc18 \ubc30\ub2f9\uc740 Box 1a, \uc801\uaca9 \ubc30\ub2f9 \ubd80\ubd84\uc740 Box 1b, \uc790\ubcf8 \uc774\ub4dd \ubd84\ubc30\uae08\uc740 Box 2a, \uadf8\ub9ac\uace0 \uc790\ubcf8 \ud658\uae09(ROC)\uc744 \ud3ec\ud568\ud558\ub294 \ube44\ubc30\ub2f9 \ubd84\ubc30\uae08\uc740 Box 3\uc5d0 \uae30\uc7ac\ub429\ub2c8\ub2e4.<sup>7<\/sup> \ud22c\uc790\uc790\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud560 \ub54c \uc55e\uc120 \ucd94\uc815\uce58\uac00 \uc544\ub2cc Form 1099-DIV\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2f9\uc0ac \uae30\uc0ac <a href=\"\/ko\/monthly-dividend-etf-distributions-vs-dividends\/\">\ubd84\ubc30\uae08\uacfc \ubc30\ub2f9\uae08 \ube44\uad50<\/a> \uad00\ub828 \uae00\uc5d0\uc11c \uac01 \ubc94\uc8fc\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc8fc\uc2dd\uc744 \ub9e4\ub3c4\ud558\uba74 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\ud22c\uc790\uc790\uac00 \uacfc\uc138 \uacc4\uc88c\uc5d0\uc11c \ucee4\ubc84\ub4dc\ucf5c ETF \uc8fc\uc2dd\uc744 \ub9e4\ub3c4\ud558\ub294 \uacbd\uc6b0, \ub9e4\ub3c4 \ub300\uae08\uacfc \uc870\uc815 \ucde8\ub4dd\uac00\uc561\uc758 \ucc28\uc774\uac00 \uc790\ubcf8 \uc774\ub4dd \ub610\ub294 \uc190\uc2e4\uc774 \ub429\ub2c8\ub2e4. 1\ub144\uc744 \ucd08\uacfc\ud558\uc5ec \ubcf4\uc720\ud55c \uc8fc\uc2dd\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc7a5\uae30 \uc774\ub4dd \ub610\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uba70, 1\ub144 \uc774\ud558\ub85c \ubcf4\uc720\ud55c \uc8fc\uc2dd\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e8\uae30 \uc774\ub4dd \ub610\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\uc804\uc5d0 \uc218\ub839\ud55c \uc790\ubcf8 \ud658\uae09(ROC)\uc740 \uc774\ubbf8 \uc870\uc815 \ucde8\ub4dd\uac00\uc561\uc744 \ub0ae\ucd98 \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"body\">ETF\ub294 \uc99d\uad8c\uc744 \ud604\uae08\uc73c\ub85c \ub9e4\ub3c4\ud558\ub294 \ub300\uc2e0 \ud604\ubb3c \ud658\ub9e4\ub85c \ud658\ub9e4\uc5d0 \uc751\ud568\uc73c\ub85c\uc368 \uc790\ubcf8 \uc774\ub4dd \ubd84\ubc30\uae08\uc744 \uc81c\ud55c\ud560 \uc218 \uc788\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc, \ucee4\ubc84\ub4dc\ucf5c \ud380\ub4dc\ub294 \uc635\uc158 \uac70\ub798\ub85c \uc778\ud574 \uc5ec\uc804\ud788 \uc774\ub4dd\uc744 \uc2e4\ud604\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\ub294 ETF \uad6c\uc870\uac00 \ud380\ub4dc \ucc28\uc6d0\uc758 \uc774\ub4dd\uc744 \uc5c6\uc564\ub2e4\uace0 \uac00\uc815\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n<h2>\uacc4\uc88c \uc720\ud615\uc774 \uc911\uc694\ud569\ub2c8\uae4c?<\/h2>\n<p class=\"body\">\uadf8\ub807\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, \ucee4\ubc84\ub4dc\ucf5c \ud380\ub4dc \ubd84\ubc30\uae08\uc758 \uc131\uaca9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub2f9\uae30 \uc138\uae08\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc778\ucd9c\uae08\uc740 \ud574\ub2f9 \uacc4\uc88c \uc790\uccb4\uc758 \uaddc\uce59\uc5d0 \ub530\ub77c \uacfc\uc138\ub429\ub2c8\ub2e4. \uacfc\uc138 \uacc4\uc88c\uc5d0\uc11c\ub294 \uc77c\ubc18 \uc18c\ub4dd, \uc801\uaca9 \ubc30\ub2f9, \uc790\ubcf8 \uc774\ub4dd \ubc0f \uc790\ubcf8 \ud658\uae09(ROC)\uc758 \uad6c\uc131\uc5d0 \ub530\ub77c \ud22c\uc790\uc790\uac00 \ub9e4\ub144 \ub0a9\ubd80\ud574\uc57c \ud560 \uae08\uc561\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/p>\n<p class=\"body\">\ucee4\ubc84\ub4dc\ucf5c \ud380\ub4dc\ub97c \uc5b4\ub290 \uacc4\uc88c\uc5d0\uc11c \ubcf4\uc720\ud560\uc9c0\ub294 \ud22c\uc790\uc790\uc758 \uc138\uc728 \uad6c\uac04, \uae30\ud0c0 \ubcf4\uc720 \uc885\ubaa9 \ubc0f \ubaa9\ud45c\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc138\ubb34 \uc790\ubb38\uac00\ub294 \uc774\ub7ec\ud55c \uc0c1\ucda9 \uad00\uacc4\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 class=\"faqh\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<h3>\uc9c0\uc218\uc635\uc158\uc5d0 \ub300\ud55c 60\/40 \uaddc\uce59\uc774\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\ubbf8\uad6d \ub0b4\uad6d\uc138\ubc95(Internal Revenue Code) \uc81c1256\uc870\uc5d0 \ub530\ub77c, \ud2b9\uc815 \uad11\ubc94\uc704 \uc9c0\uc218\uc635\uc158(broad-based index options)\uc5d0 \ub300\ud55c \uc190\uc775\uc740 \ud3ec\uc9c0\uc158 \ubcf4\uc720 \uae30\uac04\uacfc \uad00\uacc4\uc5c6\uc774 \uc77c\ubc18\uc801\uc73c\ub85c 60%\ub294 \uc7a5\uae30, 40%\ub294 \ub2e8\uae30 \uc790\ubcf8 \uc190\uc775\uc73c\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. \ubbf8\uacb0\uc81c \uacc4\uc57d\uc740 \ub610\ud55c \uc5f0\ub9d0\uc5d0 \uc2dc\uac00\ud3c9\uac00(mark-to-market)\ub429\ub2c8\ub2e4. \uc774 \uaddc\uce59\uc740 \uc801\uaca9 \uacc4\uc57d\uc5d0 \uc801\uc6a9\ub418\uba70, \uac1c\ubcc4 \uc8fc\uc2dd \ub610\ub294 \ub300\ubd80\ubd84\uc758 ETF\uc5d0 \ub300\ud55c \uc635\uc158\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc635\uc158 \ud504\ub9ac\ubbf8\uc5c4\uc740 \uc77c\ubc18\uc18c\ub4dd(ordinary income)\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uc811\uc801\uc73c\ub85c\ub294 \uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud380\ub4dc\uac00 \uc8fc\uc2dd \ub610\ub294 ETF\uc5d0 \ub300\ud55c \uc635\uc158\uc744 \ub9e4\ub3c4\ud558\uace0 \ud574\ub2f9 \uc635\uc158\uc774 \uc774\ud6c4 \ub9cc\uae30 \uc18c\uba78\ub418\uac70\ub098 \ud658\ub9e4\uc218\ub418\ub294 \uacbd\uc6b0, \uadf8 \uacb0\uacfc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e8\uae30 \uc790\ubcf8 \uc190\uc775\uc774 \ub429\ub2c8\ub2e4. \ub2e8\uae30 \uc774\uc775\uc740 \uc77c\ubc18 \ubc30\ub2f9\uae08(ordinary dividends)\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \ubd84\ubc30\ub418\ubbc0\ub85c \uc77c\ubc18\uc138\uc728\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4. \uc81c1256\uc870\uc5d0 \ub530\ub978 \uc801\uaca9 \uc9c0\uc218\uc635\uc158\uc740 \ub300\uc2e0 60\/40 \ucc98\ub9ac\ub97c \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc81c\uac00 \ubcf4\uc720\ud55c \ud380\ub4dc\uc758 \ubc30\ub2f9 \uc911 \uc77c\ubd80\uac00 \uc801\uaca9 \ubc30\ub2f9\uc774 \uc544\ub2cc \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uc801\uaca9 \ubc30\ub2f9\uae08 \ucc98\ub9ac\ub97c \ubc1b\uc73c\ub824\uba74 \ubcf4\uc720 \uae30\uac04 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \ud380\ub4dc\uac00 \ubcf4\uc720\ud55c \uc8fc\uc2dd\uc5d0 \ub300\ud574 \ud2b9\uc815 \ucf5c\uc635\uc158\uc744 \ub9e4\ub3c4\ud558\uba74 \uc2a4\ud2b8\ub798\ub4e4 \uaddc\uc815(straddle rules)\uc5d0 \ub530\ub77c \ud574\ub2f9 \ubcf4\uc720 \uae30\uac04\uc774 \uc815\uc9c0\ub418\uac70\ub098 \ub9ac\uc14b\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c, \ud380\ub4dc\uac00 \uc218\ub839\ud558\ub294 \uc77c\ubd80 \ubc30\ub2f9\uae08\uc740 \uc77c\ubc18(ordinary) \ubc30\ub2f9\uae08\uc73c\ub85c \ubcf4\uace0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc790 \ubc0f \ub2e8\uae30 \uc774\uc775\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd \ub610\ud55c \uc801\uaca9 \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uc77c\ubc18 \ubc30\ub2f9\uae08\uc73c\ub85c \ubcf4\uace0\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ucee4\ubc84\ub4dc\ucf5c ETF\ub294 \uc5f0\ub9d0\uc5d0 \uc790\ubcf8\uc774\ub4dd\uc744 \ubd84\ubc30\ud569\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uadf8\ub7f4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. ETF\ub294 \uc774\ub4dd\uc744 \uc81c\ud55c\ud558\uae30 \uc704\ud574 \ud604\ubb3c \ud658\ub9e4\ub97c \ud65c\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc, \ucee4\ubc84\ub4dc\ucf5c \ud380\ub4dc\uc758 \uc635\uc158 \uac70\ub798\ub294 \ubd84\ubc30\ud574\uc57c \ud558\ub294 \uc2e4\ud604 \uc774\ub4dd\uc744 \ubc1c\uc0dd\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud380\ub4dc\uac00 \ud2b9\uc815 \uc5f0\ub3c4\uc5d0 \uc790\ubcf8 \uc774\ub4dd \ubd84\ubc30\uae08\uc744 \uc9c0\uae09\ud558\ub294\uc9c0 \uc5ec\ubd80\ub294 \ud574\ub2f9 \ud380\ub4dc\uc758 \uc2e4\ud604 \uc774\ub4dd, \uc190\uc2e4 \ubc0f \uc774\uc6d4\uacb0\uc190\uae08\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ubd84\ubc30\uae08\uc758 \ucd5c\uc885 \uc138\ubb34\uc0c1 \uc131\uaca9\uc740 \uc5b8\uc81c \uc54c \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uacfc\uc138 \uc5f0\ub3c4\uac00 \uc885\ub8cc\ub41c \ud6c4 \ube0c\ub85c\ucee4\uac00 Form 1099-DIV\ub97c \ubc1c\ud589\ud558\ub294 \uc2dc\uc810\uc774\uba70, \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \uc5f0\ub3c4 1\ubd84\uae30\uc785\ub2c8\ub2e4. \uac01 \ubd84\ubc30\uae08\uacfc \ud568\uaed8 \ubc1c\uc1a1\ub418\ub294 \uc81c19(a)\uc870 \ud1b5\uc9c0\uc11c(Section 19(a) notices)\ub294 \ucd94\uc815\uce58\ub9cc\uc744 \uc81c\uacf5\ud558\uba70, \ud574\ub2f9 \ucd94\uc815\uce58\ub294 \ud380\ub4dc\uac00 \uc5f0\uac04 \uc804\uccb4\uc758 \uc218\uc775 \ubc0f \uc774\uc775(earnings and profits)\uc744 \ud655\uc815\ud558\uba74 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucee4\ubc84\ub4dc\ucf5c ETF\ub97c \ud1f4\uc9c1\uc5f0\uae08 \uacc4\uc88c\uc5d0\uc11c \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\uae4c?<\/h3>\n<p class=\"faqa\">\uadc0\ud558\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. IRA \ub610\ub294 401(k)\uc5d0\uc11c\ub294 \ubd84\ubc30\uae08\uc758 \uc138\ubb34\uc0c1 \uc131\uaca9\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc778\ucd9c \uc2dc\uc810\uae4c\uc9c0\ub294 \uc911\uc694\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc2e0\uace0\uac00 \uac04\uc18c\ud654\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacfc\uc138 \uacc4\uc88c\uc5d0\uc11c\ub294 60\/40 \ucc98\ub9ac \ubc0f \uc790\ubcf8 \ud658\uae09(ROC)\uc774 \uc138\ud6c4 \uacb0\uacfc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uc790\ubb38\uac00\ub294 \uadc0\ud558\uc758 \ub2e4\ub978 \ubcf4\uc720 \uc885\ubaa9\uacfc \ud568\uaed8 \uc774\ub7ec\ud55c \uc694\uc18c\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"notes\">\n<div class=\"src-h\">NOTES<\/div>\n<ol>\n<li>\ubbf8\uad6d \uad6d\uc138\ubc95(Internal Revenue Code) \uc81c851\uc870 \ubc0f \uc81c852\uc870.<\/li>\n<li>\ubbf8\uad6d \uad6d\uc138\ubc95(Internal Revenue Code) \uc81c1234(b)\uc870; IRS Publication 550, &#8220;Investment Income and Expenses,&#8221; Options \ud56d\ubaa9.<\/li>\n<li>Internal Revenue Code Section 1256; IRS Publication 550; IRS Form 6781.<\/li>\n<li>\ub0b4\uad6d\uc138\uc785\ubc95(Internal Revenue Code) \uc81c1092\uc870(\uc81c1092(c)(4)\uc870\uc758 \uc801\uaca9 \ucee4\ubc84\ub4dc\ucf5c \uc608\uc678 \ud3ec\ud568); \uc81c1(h)(11)\uc870 \ubc0f \uc81c246(c)\uc870 \ubcf4\uc720\uae30\uac04 \uaddc\uc815.<\/li>\n<li>\ub0b4\uad6d\uc138\uc785\ubc95(Internal Revenue Code) \uc81c301(c)\uc870 \ubc0f \uc81c316\uc870.<\/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 \uc591\uc2dd 1099-DIV \uc791\uc131 \uc9c0\uce68.<\/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>\ucee4\ubc84\ub4dc\ucf5c ETF \ubd84\ubc30\uae08\uc5d0\ub294 \ubc30\ub2f9\uae08, \uc635\uc158 \uc774\uc775 \ubc0f \uc790\ubcf8 \ud658\uae09(ROC)\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac01 \ud56d\ubaa9\uc774 \uc5b4\ub5bb\uac8c \uacfc\uc138\ub418\ub294\uc9c0, 60\/40 \uaddc\uce59\uc774 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uc9c0, \uadf8\ub9ac\uace0 \ubb34\uc5c7\uc744 \ud655\uc778\ud574\uc57c \ud558\ub294\uc9c0 \uc54c\uc544\ubcf4\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-4959","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=\"Covered call ETF distributions can include dividends, option gains and return of capital. 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