Amarin Corp Plc (AMRN)

[ferretmoney]

Settlement dates are not relevant to long/short term determination in nearly all capital transactions. What matters is purchase date and disposal date; that is, the trade dates. The only exception I know of is when you close out a short sale for a loss the settlement date determines the tax year, so in the unusual case where you short a stock on Jan 2 and cover for a loss Dec 31 of the same year, the settlement date, three trading days later, will be more than one year since the purchase and will push the loss into the next year as a long term capital loss.