Yes it is calendar days and I have toyed with the idea, but a couple of things stop me. One the worry that 31 days later the stock price is higher and the second thing is losing long term cap gain status. If by some fluke say in May Pfizer makes a move on Amarin the new shares purchased say 12/31/21 would be short term cap gain. Very hard to guess stock price movements to the day or even month. Wishing good luck to anyone doing it though. My luck is that I should always have done the opposite of what I did.