# Sullivan · The Journal of Wealth Management: Listed Option Collars with Margin Loans Are Structurally Inferior to Variable Prepaid Forwards: Character Degradation and Phantom Income

Research. 2026-08-03 · Sullivan, Haya, Drybrough.
Source: <https://www.pm-research.com/content/iijwealthmgmt/29/2/74>.

Cites 26 U.S.C. § 1092: § 1092(a)(1)(A) (7x), § 1092(a) (2x), § 1092(a)(2)(A) (2x), § 1092(a)(2)(B) (2x), § 1092(d)(3)(A)(i) (2x), § 1092(a)(2) (1x), § 1092(c) (1x), § 1092(c)(1) (1x), § 1092(c)(2)(A) (1x), § 1092(c)(4) (1x), § 1092(d)(3)(B)(i) (1x)