Series 7 Addendum October 2011 This Addendum addresses revisions to the study outline for the Series 7 Examination, effective November 7, 2011. The number of questions (250) and time allocated (six hours) remains unchanged. However, the minimum required passing score increases from 70% to 72% (180 questions correct). Each Series 7 Examination includes 10 additional, unidentified pretest questions that do not contribute toward a candidate’s score. Therefore, the examination actually consists of 260 questions, 250 of which are scored. The 10 pretest questions are randomly distributed throughout the examination. Additionally, FINRA will be reducing the number of questions on municipal securities. The following table from the revised outline details the number of test questions on the Series 7 Examination by the job function of a registered representative (RR). Major Job Functions Percentage of Test Questions Number of Questions 1. Seeks Business for the Broker-Dealer through Customers and Potential Customers 27% 68 2. Evaluate Customers’ Other Security Holdings, Financial Situation and Needs, Financial Status, Tax Status, and Investment Objectives 11% 27 3. Opens Accounts, Transfers Assets, and Maintains Appropriate Account Records 11% 27 4. Provides Customers with Information on Investments and Makes Suitable Recommendations 28% 70 5. Obtains and Verifies Customer’s Purchase and Sales Instructions, Enters Orders, and Follow Up 23% 58 TOTAL 100% 250 This Addendum should be used only after you have completed reading the Study Manual and taking our existing exams. Since STC has kept its material current by keeping abreast of changing securities rules and new products, the current version (40th Edition) of the Study Manual as printed contains most of the major changes made to the outline. This Addendum includes any major additions to our Study Manual. There are questions to test your understanding of the material at the end of the Addendum as well as questions on a variety of material covered on the Series 7 Examination. To aid in your understanding of how the new information is applied, we have referenced the topics and pages in the Study Manual where the original topic is discussed. * Add the following to the bottom of page 2-9 A durable power of attorney gives someone else the power to manage the grantor's financial affairs if that individual becomes incapacitated. A regular power of attorney terminates if the grantor becomes incapacitated. An RR would need to have a durable power of attorney in order to exercise discretion if the client becomes incapacitated. * Add the following on page 3-2, as additional information on Account Instructions DVP (Delivery versus Payment) and COD (Cash on delivery) are general acronyms used to describe a relationship in which a client uses a bank to settle trades with executing firms (broker-dealers). The firm delivers securities against the bank payment and pays against the bank delivery of securities. When discussing a given transaction, a DVP occurs when the dealer delivers securities to the bank in return for a cash payment from the bank. An RVP (Receive versus Payment) occurs when the dealer receives securities from the bank and makes a cash payment to the bank. To summarize, an institutional client is buying securities in a DVP transaction and selling securities in an RVP transaction. It is important to remember that clients (usually institutions) set up brokerage accounts and place orders at these firms. However, trades settle through custodian banks designated by the clients. The broker-dealer will contact the bank, which will send payment or receive securities on behalf of the clients. The brokerdealer will not hold the client funds or securities. * Add the following on page 3-4, as additional information on Transferring Accounts Securities are typically transferred by the National Securities Clearing Corporation (NSCC) using the Automated Customer Account Transfer Service (ACATS). * Add the following on page 6-12, as additional information on Other Types of Corporate Bonds Structured Products Structured products are derivative securities that may be linked to any of the following underlying (reference) assets: a stock index, foreign currency, commodity, basket of securities, change in spread between asset classes, single security, or an interest-rate and inflation-linked product. A structured product is typically built around a fixed-income instrument (a note) and a derivative product. The note pays a specified rate of interest to the investor at defined intervals. The derivative component establishes the amount of payment at maturity. These products are a type of corporate debt that is usually created by most major financial services institutions and usually registered as securities with the SEC. Structured products are not bank deposits and are not insured by the Federal Deposit Insurance Corporation (FDIC). This fact should be disclosed by an RR when offering this product to clients. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 1 * Add the following on page 7-20, before Money-Market Securities CDOs A Collateralized Debt Obligation (CDO) is a type of asset-backed security. A CDO is issued as a bond that is backed (collateralized) by a pool of bonds, loans, and various other assets. Ownership of this type of security is typically in the form of a tranche (slice), with any given tranche from the CDO carrying a different maturity and risk level. The return an investor can expect from this type of investment is based on the credit quality of the underlying assets contained in the pool. CDOs are similar in structure to collateralized mortgage obligations (CMOs). Due to their highly complex nature, CDOs are generally not suitable for retail investors. * Add the following on page 8-11, as additional information on Types of Revenue Bonds Build America Bonds (BABs) Build America Bonds (BABs) are municipal bonds issued under the American Recovery and Reinvestment Act of 2009 (ARRA). They are designed to assist municipal issuers in raising funds for certain infrastructure projects. They are issued for capital expenditures, not for working capital. The interest on these bonds is taxable, but the Treasury offers a tax incentive to either the issuer or the bondholder depending on whether the bond is a direct pay or tax credit bond. (A municipality receives a federal tax credit.) The objective is to broaden the appeal (increase the demand) of municipal securities to taxable fixed-income investors. Direct pay bonds may be issued by municipalities to raise capital for all the traditional purposes except for the issuance of private activity bonds or to facilitate refundings. The Treasury will reimburse 35% of the interest paid on the bonds to the issuer, which helps to defray the costs of borrowing. For example, if a municipality issues a BAB at a taxable rate of 6.25%, the issuer will receive 2.19% (6.25% × 35%) annually from the U.S. Treasury. The net amount of interest the issuer would pay is equal to 4.06% (6.25% - 2.19%). While Build America Bonds are taxable, they are issued by municipal governments and subject to MSRB rules. Broker-dealers involved in the underwriting of these bonds must provide official statements, and all sales activities must be supervised by a municipal securities principal. Certificates of Participation (COPs) A Certificate of Participation (COP) is a type of lease financing agreement, typically issued in the form of a tax-exempt or municipal revenue bond. COPs have been traditionally used as a method of monetizing existing surplus real estate. This financing technique provides long-term funding through a lease that does not legally constitute a loan, thus eliminating the need for a public referendum or vote. * Add the following on page 9-21, as additional information on Exempt Offerings Regulation S When foreign companies issue securities in their home country, they are of course subject to any laws that country has in place. However, they would clearly not be subject to U.S. regulations. What was not so clear for many years was whether and how U.S. laws applied to U.S. companies issuing securities outside the country. The SEC clarified this situation by issuing Regulation S. If a company issues securities according to Regulation S, the offering does not need to be registered under the Securities Act of 1933. According to Regulation S, a U.S. company may (quickly) issue an unlimited amount of securities outside the country without filing documentation with the SEC. There are no restrictions as to the type of nonU.S. investors who may purchase the security. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 2 Only a non-U.S. person may buy an overseas offering sold under Regulation S. The investor must not be defined as a U.S. person. A U.S. citizen who is traveling, or who resides outside the U.S. for a significant part of the year, would still be classified as a U.S. investor. A U.S. person is defined as any individual who is a resident of the U.S. as well as any partnership, estate, or account held for the benefit of a U.S. resident. An overseas investor who acquires securities pursuant to Regulation S may sell the securities overseas immediately through a designated offshore securities market (for example, The London Stock Exchange). There is a distribution compliance period (holding period) of 40 days for debt securities and a one-year period before an equity security sold pursuant to Regulation S may be resold in the U.S. * Add the following on page 10-9, as additional information on MSRB Rules Regulation Regarding Political Contributions (G-37) The MSRB created rules to deal with the practice known as pay-to-play. This term refers to the practice of municipal securities dealers making political contributions in order to curry favor with politicians who might, in return, steer municipal securities underwriting business their way. A political contribution means any gift, subscription, loan, advance, or deposit of money, or anything of value. Any reimbursement of debt incurred in a political campaign or payment for transition or inaugural expenses of a successful candidate is also considered a contribution. The MSRB believes that this practice undermines not just the integrity of the municipal securities market, but investor confidence in the market as well. Investor confidence is essential to ensure a healthy, liquid market. This rule applies to a municipal finance professional (MFP). An MFP is defined as any associated person of a broker-dealer primarily engaged in municipal underwriting, trading, sales, financial advisory and consulting services, and research or investment advice on municipal securities. Registered representatives who recommend municipal securities to retail investors are generally excluded from the definition. An exception is solicitation of municipal securities business from issuers. Any amount of this activity will result in the classification of an associated person as an MFP. Municipal securities firms are prohibited from engaging in specified municipal securities business with issuers for two years if certain political contributions are made to officials of those issuers. MFPs may make certain contributions without triggering the two-year ban. If (1) the representative is entitled to vote for the official and (2) the contributions do not exceed $250 per election, there is no violation. Interpretations Since many questions have been raised by municipal securities dealers concerning the application of this rule, the MSRB has provided firms with guidance by issuing an interpretative notice. An MFP contributes more than $250 and the ban is triggered. If the MFP leaves the firm, the ban is still in place. If that MFP is hired at a new firm and is still defined as an MFP, the new firm will also be prohibited from engaging in negotiated municipal securities business based on the date of the contribution. If the MFP is hired at a new firm and is not defined as an MFP, the two-year ban would not apply to the new firm. A person contributes $200 while employed as an MFP at Dealer A. Three months later the same person contributes another $200 to the same candidate while now employed as an MFP at Dealer B. The two-year ban would apply only to Dealer B. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 3 A two-year look-back period applies to municipal finance professional contributions. If an individual is not an MFP and has made contributions to a political candidate that would have resulted in a violation, the firm that employs the individual would be subject to the underwriting ban if the individual is employed in the role of an MFP within two years of the contribution. If the contribution to the political candidate is made from a joint checking account, the contribution would be viewed as split evenly by the contributors, and the contribution limit would apply. Therefore, if the check from the joint account exceeds $500, a violation would occur. If the check is signed only by the MFP, the entire amount is attributable to the MFP. If the spouse of an MFP made a contribution by writing a check from a personal (rather than joint) account, the contribution would not be viewed as originating from the MFP. In this case, there is no limit on the amount the spouse may contribute under this MSRB rule. * Add the following on page 12-3, as additional information on the Inside Market The SEC Order Handling Rules require that a customer's limit order be displayed in a market maker's quote if it improves that quote. Improving the quote is defined as either a buy order higher than the market maker’s bid or a sell order lower than the market maker’s offer. This is true even if the customer's order does not improve the inside market. For example, if the market maker’s quote is 20.25 – 20.85 and the market maker receives an order from a client who wants to buy stock at 20.35, the market maker must display the customer’s limit order price in its quote. * Add the following on page 12-7, as additional information on Regulation NMS According to Regulation NMS, broker-dealers are prohibited from accepting bids, offers, or indications of interest for NMS stocks priced at $1.00 or more, in increments smaller than $0.01 and, for NMS stock less than $1.00, in increments smaller than $0.0001 (a hundredth of a penny). The RR is not permitted to accept an order to buy or sell in sub-pennies (more than two decimal places) if the stock is trading at or above $1.00. * Add the following on page 12-8, as additional information after The Fourth Market Dark Pool A dark pool is a source of liquidity for large institutional investors and high-frequency traders and this system would not disseminate quotes. The system can be operated by broker-dealers or exchanges, and allows these investors to buy and sell large blocks of stock anonymously. The objective is to allow these investors to trade with the least amount of market impact, with low transaction costs. Some dark pools provide matching systems and can also allow for participants to negotiate prices. * Add the following to the bottom of page 12-9 OATS The Order Audit Trail System (OATS) enables FINRA to effectively review market activity in regard to customer orders within a member firm, to conduct surveillance, and to enforce rules. OATS records the life of an order from receipt, to routing, to modification if applicable, and then to either cancellation or execution. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 4 TRACE TRACE is a reporting system that was created to provide greater transparency in the corporate bond market. It is not a quotation or an execution system. Broker-dealers provide quotes and will execute transactions in corporate bonds. FINRA disseminates bond transaction information for publicly traded, TRACE-eligible securities (which include investment-grade, non-investment-grade bonds, and debt securities issued by a government-sponsored enterprise). Although transactions for securities issued under Rule 144A are reported to TRACE, the information is not disseminated. There is no regulatory quote or execution system as there is for equity securities. * Add the following on page 12-14, as additional information on Industry Rules and Regulations Business Continuity Plan FINRA requires that members have plans in place if the unexpected occurs. Broker-dealers must establish a written business continuity plan that will identify procedures to be followed in the event of an emergency or significant business disruption. These procedures must provide that all customer obligations be met, and must address the firm’s existing relationship with other broker-dealers and counterparties. The plan must be reviewed annually in light of any changes in the firm’s business structure, general operations, or location. FINRA also requires each member firm to provide to the regulator by means of an electronic process, or other means as FINRA may specify, prescribed emergency contact information, which must include the designation of two emergency contact persons. At least one of these individuals must be a member of senior management and a registered principal of the member firm. If the second contact person is not a registered principal, she must be a member of senior management who has knowledge of the firm's business operations. The rule also specifies that both emergency contact persons must be associated persons of the member firm. In the case of a small firm with only one associated person (e.g., a sole proprietorship without any other associated persons), the second emergency contact person may be either a registered or nonregistered person with another firm who has knowledge of the member firm's business operations. Possible candidates for this role include the firm's attorney, accountant, or a clearing firm contact. * Add the following on page 12-18, as additional information on Research Reports Under Regulation AC, a research analyst must certify that her research report accurately reflects her personal views. The analyst must also disclose whether she received compensation for her specific recommendation. Under this rule, broker-dealers are also required to obtain periodic certifications by research analysts regarding public appearances (attesting that a statement was made regarding the views she expressed being her own and a written certification documenting that she did not receive compensation to make positive comments). * Add the following to the bottom of page 12-19 Borrowing and Lending Practices with Customers Registered individuals may not borrow money from, or lend money to, a customer unless certain conditions are met. These conditions include implementing written procedures permitting such activity and satisfying any one of the following provisions. 1. The customer and the registered person are immediate family members. 2. The customer is a financial institution regularly involved in the business of extending credit or providing loans. 3. Both parties are registered with the same firm. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 5 4. The loan is based on a personal relationship between the customer and the registered person. 5. The loan is based on a business relationship independent of the customer-broker relationship. If the conditions indicated in provisions 3, 4, or 5 prevail, the firm must approve the lending activity prior to the execution of the loan. * Add the following on page 12-27, as additional information on Secondary Market Trading of Municipal Securities RTRS The Real-Time Transaction Reporting System (RTRS) is operated by the MSRB and is open each business day from 7:30 a.m. to 6:30 p.m. Unless an exception is available, all transactions in municipal securities must be reported within 15 minutes of the time of the trade. Any transaction effected outside the hours that RTRS is open must be reported no later than 15 minutes after the beginning of the next business day. EMMA The MSRB has established the Electronic Municipal Market Access (EMMA) system as the primary market disclosure service for official statements, other related primary market documents, and information. The EMMA Web site can receive documents from issuers and underwriters and provides access free of charge to the public. The EMMA system also contains information related to the continuing disclosure requirements submitted by municipal issuers and secondary market transactions submitted by municipal securities dealers. EMMA receives transactional information from the MSRB’s Real-Time Transaction Reporting System. * Add the following on page 12-29, as additional information on Bond Buyer Indexes The Bond Buyer Municipal Bond Index is based on the prices of 40 recently issued long-term general obligation and revenue bonds. The index is calculated by taking the price estimates and adjusting them to a 6.00% coupon. The index is published daily and serves as the basis for a futures contract (which is no longer traded). * Add the following to the end of Chapter 13 (Margin Chapter) Portfolio Margin Chapter 13 of the Series 7 Study Manual discusses strategy-based margin where the margin requirement is based on the type of investment strategy pursued by the client. Portfolio-based margin (when compared to strategy-based margin) is a more accurate way to evaluate risk since it is based on the total portfolio of the client. This approach takes into consideration both long and short positions held in the client’s account. For example, in a strategy-based margin account, a stock bought at $30 that is hedged by the purchase of a put with a $25 strike price would be evaluated as two separate strategies. The amount at risk (the maximum loss) is calculated for each strategy. The client’s net margin requirement would not be based on the reduced loss potential of the hedged position. Portfolio margining takes this simple hedging concept one step further by evaluating the net risk of all the positions held in a given account. Margin is calculated based on the net risks of the eligible instruments in a customer’s account. This is a more sophisticated way of gauging the client’s position, based on the overall level of risk in the account. It permits a better alignment of margin requirements based on the net risk of the entire portfolio. For that reason, portfolio margining is sometimes referred to as risk-based margining. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 6 Eligible Participants Portfolio margin is not available to small retail clients. The following entities are permitted to engage in portfolio margining. 1. Any broker or dealer registered with the SEC under the Exchange Act 2. Any member of a national futures exchange to the extent that listed index options, unlisted derivatives, ETF options, index warrants, or underlying instruments hedge the member’s index futures 3. Any person approved to engage in uncovered option contracts. If a customer wants to trade unlisted derivatives, the customer must maintain equity of at least $5,000,000 at all times. Prior to offering a portfolio margining methodology, a broker-dealer must develop a profile of customers who will be eligible to use it. The broker-dealer must put in place an approval process and implement minimum equity requirements for customers eligible to use portfolio margining. Risks of Portfolio Margining and Disclosure The benefit of portfolio margining is that clients typically have lower margin requirements. Nevertheless, portfolio margining may expose them to unexpected risks, due to the greater leverage afforded. If an account falls below the minimum maintenance margin, all calls must be met within three business days. FINRA requires that customers using a portfolio margin account receive a disclosure statement and sign an acknowledgement form prior to their initial transaction. This statement must describe the special risks associated with portfolio margin accounts that include the following liabilities. Portfolio margining normally allows for greater leverage in an account that may lead to larger losses in the event of adverse market movements. Because the maximum time for meeting a margin deficiency is shorter than in a standard margin account, the risk is greater that a customer’s portfolio margin account will be liquidated involuntarily. * Add the following on page 13-20, as additional information on Margin Requirements for Other Securities Special Maintenance Requirements on Leveraged ETFs Exchange-Traded Funds (ETFs) are securities that resemble index mutual funds but trade throughout the day. Some of these products are constructed to employ leverage with performance double or triple the underlying index. Due to this inherent leverage, these products have special maintenance requirements in excess of the typical SRO thresholds of 25% on long positions and 30% on short positions. The margin requirement on these securities can be computed by multiplying the portfolio leverage factor by the standard SRO maintenance requirement. For example, a double long portfolio would have a requirement of 2 × 25% (SRO long maintenance) or 50%. A triple short portfolio would have a requirement of 3 × 30% (SRO short maintenance) or 90%. * Add the following on page 15-39, as additional information on Index Option Strategies VIX Options VIX is the CBOE's Volatility Market Index option. It is a broad-based index option and is calculated using the S&P 500 Index option bid and ask quotes. The VIX or volatility index is often referred to as a gauge of investors’ fears. The index tends to move inversely with the S&P 500 Index. The VIX usually rises when the S&P 500 Index falls and will fall when the S&P 500 Index rises. An investor will buy calls when she expects the market to decline and volatility to increase. An investor will buy puts on the VIX if she expects the market to rise and volatility to decrease. Many investors will buy VIX call options as a hedge against a possible decline in the market. The VIX option can be used by investors that expect either an increase or a decrease in volatility. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 7 * Add the following on page 17-4, as additional information on Section 529 Plans A 529 College Savings Plan is a type of municipal fund security. If sales loads are depicted in municipal fund securities advertising, the maximum amount of the sales charge should be indicated. Additionally, sales charges may be reflected in the performance data of the investment and, if they are not, a statement to that effect should be provided. * Add the following on page 17-13 Health Savings Account (HSA) A Health Savings Account (HSA) is a tax-advantaged account that can be used by individuals to pay for qualified medical expenses. An HSA is not open to all individuals. It is generally open only to persons who are not enrolled in any type of health plan other than a qualified high deductible health plan. Contributions are made in pretax dollars (which are limited under IRS guidelines), grow tax-free, and withdrawals are tax-free if used to pay qualified medical expenses. The funds may be invested in mutual funds, although the types of funds may be limited by an HSA trustee (a financial institution). Any funds withdrawn that are used for nonqualified medical expenses are taxable and subject to a 20% IRS tax penalty. The funds do not need to be used each year and may be carried over to be used in the future. Once reaching age 65, funds can be withdrawn at any time and are subject only to ordinary income tax. (You avoid the 20% IRS penalty.) However, you may avoid any tax by continuing to use the funds for qualified medical expenses. * Add the following on page 18-8, after Exchange-Traded Funds HOLDRs Holding Company Depository Receipts (HOLDRs) are created by depositing securities of a certain sector (e.g., Biotech, Internet, Retail) into a trust and selling interests in the trust to investors. HOLDRs offer investors diversification similar to an Exchange-Traded Fund (ETF). Unlike ETFs, the owner of a HOLDR has an ownership interest in the shares of the companies that the HOLDR is invested in and would retain the right to vote. Once the portfolio has been created, the makeup of the portfolio will typically not change, although if a company included in the portfolio goes bankrupt or merges with another company, the makeup of the HOLDR may be altered. Investors have the ability to control when they are taxed, since they determine when to hold or sell the HOLDR. An investor in a mutual fund does not have that benefit since the portfolio manager would determine when to hold or sell the securities in the fund. Benefits also include liquidity and pricing throughout the day (i.e., they are exchange-traded) as compared to an index or sector mutual fund, which has daily pricing and is purchased directly from the fund. HOLDRs have no management fees and are considered low-cost since there are only small transaction costs and custodian fees. Exchange-Traded Notes (ETNs) An Exchange-Traded Note (ETN) is a type of unsecured debt security. This type of debt security differs from other types of fixed-income securities since ETN returns are linked to the performance of a commodity, currency, or index minus applicable fees. ETNs do not usually pay an annual coupon or specified dividend. All gains are paid at maturity. These securities are traded on an exchange, such as the NYSE, and may be purchased on margin or sold short. Investors may also choose to hold the debt security until maturity. ETNs carry issuer risk that is tied to the creditworthiness of the financial institution backing the note. If the issuer's financial condition deteriorates, it could negatively impact the value of the ETN, regardless of how its underlying index performs. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 8 * Add the following on page 18-15, as additional information on an Investment Adviser Soft Dollars Soft dollars are products and services that an investment adviser receives from a brokerdealer in exchange for customer order flow. Under a soft-dollar arrangement, a broker-dealer may provide an investment adviser with services and information that assist the adviser in making investment decisions on behalf of clients (research reports). If the service or product primarily benefits the adviser rather than the client, it may not be purchased with soft dollars. Providing office equipment and supplies does not meet the standards for soft-dollar compensation as determined by the SEC. Attending a research seminar would be acceptable, but not reimbursement of the travel expenses entailed to attend the conference. * Add the following on page 19-10 Variable Life Insurance The key difference between variable life insurance and the other types of permanent life insurance is that variable life insurance gives the policyholder choices about the way premium payments are invested. In traditional life insurance policies, the insurance company makes all the investment decisions and bears all the risks, similar to a fixed annuity. In a variable life policy, the policyholder, not the insurance company, assumes the investment risk. She may also lose all her cash value if performance is substandard, although her death benefit generally may not decrease below a certain guaranteed minimum. A variable life insurance investment is not appropriate for everyone. The investor must be knowledgeable and sophisticated enough to understand the consequences of the investment options available to her. She must also be able to tolerate the fact that the policy=s cash value may fluctuate greatly. Most variable life insurance policies are sold with a fixed death benefit. But the death benefit may increase if the money that the policyholder has invested in the subaccounts of the separate account performs better than the policy=s Assumed Interest Rate (AIR). Generally, the death benefit cannot fall below a certain floor⎯the face value of the policy. The insurance company guarantees that the beneficiary will receive the minimum death benefit as long as the policyholder makes all the required premium payments and does not take out loans against the policy. The cash value of a variable life policy depends on the performance of the subaccounts in which the policyholder invests her net premiums and, therefore, could theoretically decline to zero if these investments perform poorly. The tax implication of a variable insurance policy is that there are no tax consequences to the beneficiaries of the policy, but the death benefit is included in the deceased’s estate for tax purposes. * Add the following to the bottom of page 22-37 The put/call ratio is a technical market indicator and is found by dividing the volume of all put transactions by the volume of all call transactions on a daily basis. Technical analysts view the put/call ratio as a contrarian indicator. The higher the ratio, the more oversold the market, and the higher the probability that the market will reverse course and turn bullish. The opposite is true for a low put/call ratio, which is viewed as a bearish indicator. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 9 Questions 1. 2. Which TWO of the following statements are TRUE concerning a company that becomes delisted from the NYSE or Nasdaq? I. II. III. IV. It may be quoted on the OTC Bulletin Board. It may only be quoted in the OTC Pink market. Firm quotes would no longer be available. Firm quotes may still be available. a. b. c. d. I and III I and IV II and III II and IV A business that is traded on an exchange, owns properties in its portfolio, and makes mortgage loans to developers is an example of a: a. b. c. d. 3. Which of the following statements BEST describes Exchange-Traded Notes (ETNs)? a. b. c. d. 4. ETNs are debt instruments linked to the performance of a commodity, currency, or index. ETNs are equity securities that pay a large dividend. ETNs are mutual funds that invest in debt instruments. ETNs are equity securities that represent ownership of a securities exchange. The IPO of Symphony Music Inc. was registered on July 1, 20XX. If the manager of the new issue wants to publish a research report on Symphony Music, what would be the earliest date that it could publish the report? a. b. c. d. 5. Closed-end investment company Exchange-traded notes Hybrid REIT A direct participation program July 11, 20XX August 1, 20XX August 11, 20XX September 1, 20XX A municipal finance professional (MFP) residing in New Jersey would be permitted to make which of the following political contributions? a. b. c. d. A $350 contribution to a New Jersey gubernatorial candidate A $200 contribution to a Philadelphia, PA mayoral fund raiser A $250 contribution to the mayor's reelection committee in her hometown None of the above Copyright © Securities Training Corporation, 2011. All Rights Reserved. 10 6. 7. When an investor purchases a municipal fund security, she will pay a sales load that is stated in the official statement. Which TWO of the following statements are TRUE regarding an advertisement for this municipal fund security? I. II. III. IV. The minimum sales load should be stated in the ad. The maximum sales load should be stated in the ad. Sales charges may not be reflected in performance data. Sales charges may be reflected in performance data. a. b. c. d. I and III I and IV II and III II and IV Which of the following political contributions made by a municipal finance professional would NOT violate the provisions of MSRB Rule G-37? a. b. c. d. 8. 9. Which TWO of the following choices would be the most suitable purchasers of municipal zerocoupon bonds? I. II. III. IV. An investor who does not seek present additional cash flow An investor who seeks the tax benefits of long-term capital gains An investor who needs cash for living expenses A custodian account where the parent of the minor child is in the highest tax bracket a. b. c. d. I and III I and IV II and III II and IV Which of the following employees of a municipal securities firm would be considered a municipal finance professional? a. b. c. d. 10. $100 to a candidate for whom you may vote $100 to a candidate for whom you may not vote $500 to a candidate for whom you may vote $500 to a candidate for whom you may not vote A municipal bond trader An investment banker specializing in corporate bonds A retail representative who recommends municipal securities A file clerk working in the firm's municipal finance library A variable annuity would be MOST suitable for which of the following customers? a. b. c. d. A client in a high tax bracket who is purchasing the annuity for his spouse's retirement needs A client in a high tax bracket who is purchasing the annuity for short-term liquidity needs A client who is purchasing the annuity in a 401(k) for his retirement needs A client who is purchasing the annuity in order to have the funds available by the age of 50 Copyright © Securities Training Corporation, 2011. All Rights Reserved. 11 11. 12. Which TWO of the following activities would require special disclosure documents? I. II. III. IV. Penny stock trading Trading in high-yield bonds Day trading Online trading a. b. c. d. I and III I and IV II and III II and IV Advertising for municipal fund securities investments must be approved prior to its official use by: a. b. c. d. 13. 14. The correct order for the transfer of an account from one firm to another is: I. II. III. IV. The carrying firm validates the transfer instructions The customer is informed of any nontransferable securities The carrying firm sends the customer’s securities to the receiving firm The customer provides a written transfer request to the receiving firm a. b. c. d. IV, I, II, III IV, I, III, II I, IV, II, III I, IV, III, II Which of the following statements is NOT TRUE regarding a firm's anti-money laundering program? a. b. c. d. 15. The program must comply with a blueprint or template supplied by the SEC. The program must be designed to comply with the Bank Secrecy Act. The program must provide for annual testing of the system. The firm must designate a specific individual responsible for implementing the firm's antimoney laundering program and must identify the person to FINRA. Portfolio margin permits an investor to: a. b. c. d. 16. The Municipal Securities Rulemaking Board The state sponsoring the municipal fund securities investment program A principal of the firm who is selling the program The portfolio manager of the municipal fund security investment Avoid margin deficiencies Assume greater leverage Trade directly with market makers Trade without depositing funds until the securities decline in value In order to implement a portfolio margin program, the firm must obtain approval from: a. b. c. d. The options exchange FINRA The SEC The OCC Copyright © Securities Training Corporation, 2011. All Rights Reserved. 12 17. When a margin requirement is designed to consider that the risk of one position is offset by another position, i.e., having a long S&P 400 position offset by a short S&P 100 position, this approach to calculating a margin requirement would be considered: a. b. c. d. 18. The minimum equity requirement for a pattern day trader is: a. b. c. d. 19. Through the EMMA system Through the TRACE system Directly from the issuer From the OATS system FINRA disseminates bond transaction information for all these securities, EXCEPT: a. b. c. d. 21. $25,000, which the client has five business days to deposit $25,000, which must be deposited before the client may continue day trading Four times the maintenance requirement for the account $2,000 or 100% of the short market value Investors may receive disclosure and secondary market information concerning municipal securities: a. b. c. d. 20. Portfolio-based Strategy-based Derivative-based Inversely correlated Noninvestment-grade corporate bonds Rule 144A securities Investment-grade corporate bonds GSE bonds Which TWO of the following statements are TRUE concerning Trade Reporting and Compliance Engine (TRACE) reports? I. II. III. IV. Only the seller is required to report the transaction. Both the buyer and the seller involved in the transactions are required to report the transaction. The system is used for corporate debt. The system is used for municipal debt. a. b. c. d. I and III I and IV II and III II and IV Copyright © Securities Training Corporation, 2011. All Rights Reserved. 13 22. 23. An investor would like to trade exchange-traded funds (ETFs) in her brokerage account. Which TWO of the following statements are TRUE concerning purchasing and selling short ETF shares? I. II. III. IV. Purchases may be executed in a cash or margin account. Short sales may be executed in a cash or margin account. Short sales may only be executed in a margin account. Leveraged ETFs can only be purchased in a margin account. a. b. c. d. I and II I and III II and III II and IV In mutual fund advertising, it is NOT permissible to state that: a. b. c. d. 24. The system used to report municipal securities transactions is called the: a. b. c. d. 25. 26. Trade Reporting and Compliance System Order Audit Trail System Trade Reporting and Compliance Engine Real-Time Transaction Reporting System The term fast market is characterized by which TWO of the following descriptions? I. II. III. IV. An imbalance of orders A very low number of trades Highly volatile prices The quotes of market makers being updated very quickly a. b. c. d. I and III I and IV II and III II and IV Which of the following lists assists a broker-dealer in making a reasonable determination that a security is available to be borrowed from another broker-dealer in order to effect a short sale transaction? a. b. c. d. 27. A fund does not charge a 12b-1 fee Dollar cost averaging assures long-term growth Funds of competitors have higher expense ratios The investment adviser has 20 years experience An Easy to Borrow List A Hard to Borrow List A Threshold Security List A Restricted Stock List In a soft-dollar arrangement between an investment adviser and a broker-dealer, the broker-dealer would be permitted to pay: a. b. c. d. The cost of a coach flight for a portfolio manager to attend a conference The cost of a conference concerning the future of the computer software industry The cost of computer terminals used to deliver market data services A percentage of the salaries of the adviser's internal research staff Copyright © Securities Training Corporation, 2011. All Rights Reserved. 14 28. A registered representative wants to place an advertisement for a mutual fund in his local paper. According to FINRA, prior approval for the advertisement must be given by: a. b. c. d. 29. What is the acronym associated with the process of a client instructing his bank to deliver securities against payment by the clearing firm? a. b. c. d. 30. A registered principal The SEC The sponsor of the mutual fund A compliance officer RVP COD DVP POA Selling away takes place when a registered representative: a. Sells his firm's client list to nonaffiliated broker-dealers without his firm's permission b. Engages in private securities transactions outside his regular scope of employment without his firm's permission c. Sells securities through his firm in a financial product not created by his firm d. Purchases speculative securities for his own account 31. Which TWO of the following situations would require written notification to an employer? I. A registered person is leaving the country on a business trip for more than three months. II. A registered principal is serving on the board of directors of a private company. III. A registered person wants to act as a consultant for a private placement of a security that is not being offered by her broker-dealer. IV. A registered principal intends to purchase corporate securities in a personal account established at her employing broker-dealer. a. b. c. d. 32. The Order Audit Trail System tracks the: a. b. c. d. 33. I and III I and IV II and III II and IV Execution of an order only Cancellation of an order only Time an attempt was made to place an order Entire life of an order that is accepted by a member firm According to SRO rules, an e-mail message complaining about excessive commissions sent to an RR's personal electronic device: a. Does not constitute an official complaint since the electronic device is not an official brokerdealer contact channel and its use for business is typically prohibited b. Is a complaint and must be maintained by the broker-dealer c. Is a complaint and must be forwarded to the appropriate SRO d. Must be followed up within 10 business days by a written document from the client to be considered an official complaint Copyright © Securities Training Corporation, 2011. All Rights Reserved. 15 34. Under SRO rules, the carrying firm must complete the transfer of a customer account: a. b. c. d. 35. A broker-dealer must include all the following components in its business continuity plan, EXCEPT: a. b. c. d. 36. Within one business day of receipt of the transfer instructions Within three business days of validation of the transfer instructions Immediately upon receipt of the transfer instructions Immediately upon validation of the transfer instructions The impact of a disruption of the firm's counterparties The home addresses and phone numbers of key employees Regulatory reporting Alternative locations for employees Dedicated Securities has been invited to join a syndicate selling a new offering of common stock. The head of the firm's syndicate department notices that the agreement among underwriters mentions a penalty bid. Which of the following choices is an example of a penalty bid? a. If Dedicated fails to sell its allotment, it will be liable for twice its normal commitment. b. If Dedicated fails to solicit a certain number of indications of interest, it will be required to pay a fee to the syndicate manager. c. If Dedicated sells some of the issue to a customer, who later sells the stock back to the syndicate at the stabilizing bid, Dedicated will forfeit the concession on those shares. d. If Dedicated sells some of the issue to a customer, who later sells the stock back to the syndicate at the stabilizing bid, Dedicated could be penalized for failure to maintain the public offering price. 37. XYZ Corporation will need to borrow funds in the bond market soon. While current interest rates are not attractive from its viewpoint, the company knows that interest rates could drop suddenly. The company would like to be ready to sell the bonds quickly. It would also like the bonds to be as liquid as possible in order to attract investors. Which of the following choices would be most appropriate for its needs? a. b. c. d. 38. An equity security that is distributed under Regulation S may be resold by: a. b. c. d. 39. A private placement under Regulation D An intrastate offering under Rule 147 A traditional registration statement A shelf registration under Rule 415 Immediate sale within the U.S. market Immediate sale in a designated offshore market Regulatory approval from SROs Waiting six months, then selling within the U.S. market Pickette Financial Services is participating in the IPO of Swank Tanks, Inc., as the managing underwriter. If a research analyst at Pickette wants to initiate coverage on Swank Tanks, she: a. b. c. d. Must wait 10 calendar days after the offering date Must wait 25 calendar days after the offering date Must wait 40 calendar days after the offering date May not issue a research report due to a conflict of interest Copyright © Securities Training Corporation, 2011. All Rights Reserved. 16 40. A U.S. issuer conducts an offering of corporate bonds in China. How long is the holding period if a broker-dealer wants to offer the securities to an investor in the U.S.? a. b. c. d. 41. A designated market maker/specialist has an order on its book from a public customer to buy stock at $34.70 and another order from a public customer to sell stock at $34.95. The DMM may: a. b. c. d. 42. Buy stock for its own account at $34.71 Buy stock for its own account at $34.69 Sell stock from its own account at $34.96 Sell stock from its own account at $35.01 A customer at your firm has an online trading account. If the customer places a limit order for a Nasdaq-listed stock and your firm is a market maker in this security, which of the following statements is TRUE? a. b. c. d. 43. 25 days 40 days 90 days One year The order will be executed automatically. The order will be sent to an ECN. The order will be displayed only if it improves the inside market. The order will be displayed only if it improves the market maker’s quote. Relevant to trading equity securities, the term dark pool is BEST defined as: a. Trading prior to an exchange’s normal market hours b. Trading after an exchange ends its normal market hours c. Trading between investors, allowing them to buy and sell securities anonymously without quotes being displayed d. Trading between investors, allowing them to buy and sell securities anonymously with quotes being displayed 44. Of the following factors, which would be the MOST important to consider when analyzing the investment portfolio of a client who has retirement as her primary investment objective? a. b. c. d. 45. Age Net worth Education level Previous investment history Which of the following choices BEST defines the Municipal Bond Index? a. b. c. d. The average yield on 25 revenue bonds with 30-year maturities The average yield on 20 selected municipal bonds with 20-year maturities An estimate of the prices of 40 long-term bonds adjusted to a 6% coupon The average yield on 11 selected municipal bonds with 20-year maturities Copyright © Securities Training Corporation, 2011. All Rights Reserved. 17 46. Regarding a company’s financial statements, total assets are equal to: a. b. c. d. 47. 48. Total Liabilities + Stockholders’ Equity Total Liabilities - Stockholders’ Equity Total Liabilities + Stockholders’ Equity - Depreciation Stockholders’ Equity + Goodwill A registered representative is reviewing a corporation’s financial statements. Which TWO of the following statements are TRUE concerning an issuer’s bond interest expense? I. II. III. IV. The annual interest payments are found on the balance sheet. The annual interest payments are found on the income statement. The interest payment is deducted from net income. The interest payment is deducted from EBIT. a. b. c. d. I and III I and IV II and III II and IV A client contacts an RR after reviewing the financial statements of the S-Works Carbon Company. The client is confused since the company paid a cash dividend but had a loss for the last fiscal year. Which of the following statements is TRUE? a. The company is permitted to pay a cash dividend even though it had a loss. b. The company is not permitted to pay a cash dividend if it had a loss. c. If the company has a loss in its last fiscal year, it may pay a cash dividend only with prior approval from shareholders. d. If the company has a loss in its last fiscal year, it may pay a cash dividend only with prior approval from the SEC. 49. The Taft Food Company intends to distribute to existing stockholders’ shares of its grocery business. The shares of this company will be traded separately from Taft. This is an example of a: a. b. c. d. 50. Stock dividend Reverse merger Spinoff Initial public offering Which of the following statements is TRUE concerning VIX options? a. b. c. d. An investor will buy puts if she expects the S&P 500 Index to fall. An investor will buy calls if she expects the S&P 500 Index to rise. An investor will buy calls as a hedge if she expects the S&P 500 Index to fall. An investor will only buy options on the VIX if she expects an increase in the volatility on the S&P 500 Index. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 18 51. 52. An investor who expects an increase in volatility in the equity markets would MOST likely adopt which TWO of the following strategies? I. II. III. IV. Long VIX call options Short VIX call credit spread Short VIX put credit spread Long VIX put options a. b. c. d. I and III I and IV II and III II and IV An individual owns 800 shares of stock at an original cost of $55 per share. If the company distributes a 15% stock dividend, what is the client's cost basis per share? a. b. c. d. 53. When a client buys a bond above par, the confirmations must indicate the: a. b. c. d. 54. Rating Contra-party Lower of yield to call or yield to maturity Catastrophe call provisions Which of the following choices best describes Certificates of Participation? a. b. c. d. 55. $63.25 $55.00 $47.83 $47.75 They are a form of equity financing for a corporation. They are a type of REIT. They are a type of bond, typically created through a lease agreement. They are a type of bond based on payments from residential mortgages. Which TWO of the following types of municipal securities would NOT require voter approval? I. II. III. IV. A general obligation bond backed by income taxes A special tax bond A bond backed by ad valorem taxes A certificate of participation a. b. c. d. I and III I and IV II and III II and IV Copyright © Securities Training Corporation, 2011. All Rights Reserved. 19 56. 57. Bergen County has issued Build America Bonds to improve its transportation system. Which TWO of the following statements are TRUE concerning these bonds? I. II. III. IV. The bonds are federally tax-free. The bonds are federally taxable. The issuer will receive a federal tax credit. The issuer will receive a federal reimbursement. a. b. c. d. I and III I and IV II and III II and IV A municipality may issue a Direct Pay Build America Bond to finance all of the following activities, EXCEPT: a. b. c. d. 58. The net borrowing cost to a municipal issuer of a Direct Pay Build America Bond (BAB) with a 7% interest rate is: a. b. c. d. 59. Refund a mass transportation bond Raise capital to expand its school system Make a primary offering to establish a public sewer system Raise additional capital for a government housing project 0% 2.45% 4.55% 7.00% Which TWO of the following choices are differences between Exchange-Traded Funds (ETFs) and Exchange-Traded Notes (ETNs)? I. ETFs may be traded in the secondary market and ETNs cannot. II. ETNs carry issuer risk which is tied to the creditworthiness of the financial institution backing the note and ETFs do not have issuer credit risk. III. ETF returns are based on the performance of an index and ETNs pay a fixed coupon rate. IV. ETNs have a maturity date and ETFs do not. a. b. c. d. 60. I and III I and IV II and III II and IV A Collateralized Debt Obligation or CDO is BEST defined as a: a. b. c. d. Type of REIT Type of asset-backed security Type of closed-end investment company Type of municipal revenue bond Copyright © Securities Training Corporation, 2011. All Rights Reserved. 20 61. Which of the following investors is LEAST likely to purchase a Collateralized Debt Obligation (CDO)? a. b. c. d. 62. Agawam Commercial Bank & Trust Company Oakdale Pension Fund Robert & Susan Abramowitz, JTWROS Lincolnshire Hedge Fund An investor places an order to buy shares of a mutual fund after that investment company has determined its net asset value for the day. The RR instructs the fund company to purchase the shares at that day’s NAV for the investor. Which of the following statements concerning this potential trade is TRUE? a. This is a sales practice violation known as late trading. b. This is an acceptable practice known as market timing. c. The RR would need to have prior written approval by a principal of the firm to execute this order. d. The investor may only purchase Class B shares in this case, since Class A shares are not available under this arrangement. 63. Structured products are typically comprised of two components including: a. b. c. d. 64. A fixed-income note and common stock A fixed-income note and a derivative product A fixed-income note and a fixed-equity contract Two different types of derivative products Which of the following statements is NOT TRUE concerning a structured product offered by an RR? a. They are usually registered with the SEC. b. The principal that the investor would receive may be based on the value of a stock traded on an exchange. c. The principal the investor would receive may be based on the value of foreign currency. d. Since this product is usually sold by a bank, the principal will be protected by the FDIC. 65. 66. Structured products may: I. II. III. IV. Offer returns linked to equity securities Not offer returns linked to commodities Not offer returns linked to interest rates Be formulated to provide principal protection a. b. c. d. I and III I and IV II and III II and IV Regulation AC (Analyst Certification) does NOT apply to: a. b. c. d. Brokers Dealers Issuers Research analysts Copyright © Securities Training Corporation, 2011. All Rights Reserved. 21 67. Regulation FD applies to: a. b. c. d. 68. Retail customers Issuers of securities Institutional investors Broker-dealers A registered representative is permitted to borrow from, or lend funds to, customers in all of the following situations, EXCEPT: a. The customer is an immediate family member of the registered representative b. The customer is an accredited investor c. The loan is based on a business relationship independent from the member firm customer relationship d. The customer has a personal relationship with the registered representative 69. A registered representative is the owner of a marina on the North Shore of Long Island. She wants to build an apartment complex on this property in order to increase the property's cash flow. If she receives a loan from family members, which of the following statements is TRUE? a. b. c. d. 70. 71. Which TWO of the following statements are TRUE concerning a Health Savings Account? I. II. III. IV. The contribution is made in pretax dollars. The contribution is made in after-tax dollars. The funds grow tax-free if used to pay qualified medical expenses. The funds grow tax-deferred if used to pay qualified medical expenses. a. b. c. d. I and III I and IV II and III II and IV All of the following choices are characteristics of a Health Savings Account (HSA), EXCEPT: a. b. c. d. 72. Her broker-dealer is required to approve the loan. She is required to notify her firm of the loan. She is required to notify FINRA. She is not required to notify her firm about the loan. The amount a person can contribute each year is limited It is not open to individuals who are enrolled in their company’s health insurance plan The funds may be invested in mutual funds The funds must be used each year and may not be carried over One of your clients, Kona Okemo, has a long-term objective of capital appreciation. Which of the following investment strategies would MOST closely achieve this goal? a. 30% corporate bond fund, 30% municipal bond fund, and 40% in a U.S. government bond fund b. 50% in an ETF that follows the S&P 500 and 50% in a diversified bond fund c. 30% in an ETF that follows the S&P 500, 20% in an emerging markets fund, 15% in a REIT fund, 15% in a biotechnology fund, and 20% in a U.S. government bond fund d. 20% in an oil and gas fund, 20% in a technology fund, 20% in an emerging markets fund, 20% in a municipal bond fund, and 20% in a U.S. government bond fund Copyright © Securities Training Corporation, 2011. All Rights Reserved. 22 73. Lindsay Depaul is a client seeking a balance between income and capital growth. Which of the following investment strategies would MOST closely achieve this goal? a. 30% corporate bond fund, 30% municipal bond fund, and 40% in a U.S. government bond fund b. 20% in a blue-chip fund, 20% in a technology fund, 20% in an emerging markets fund, 20% in a municipal bond fund, and 20% in a U.S. government bond fund c. 50% in an ETF that follows the S&P 500 and 50% in an equity foreign index fund d. 30% in an ETF that follows the S&P 500, 20% in an emerging markets fund, 15% in a REIT fund, 15% in a biotechnology fund, and 20% in a U.S. government bond fund 74. An investor has an equity portfolio that consists mainly of domestic companies. If an RR wants to diversify the client’s portfolio to include foreign companies, which of the following investment products would MOST closely achieve this goal? a. b. c. d. 75. A mutual fund that tracks the FTSE Index A mutual fund that tracks the EAFE Index An ETF that tracks the S&P 500 Index A mutual fund that tracks the Wilshire Index Randy Cervello has a variable life insurance policy. Which of the following statements BEST describes the tax consequences of his variable life insurance policy upon his death? a. There are no tax consequences to his beneficiary and the death benefit is not included in his taxable estate. b. There are gift taxes due from his beneficiary in the year he dies. c. The value of the policy will be included in Randy’s estate for tax purposes. d. The policy proceeds are federally taxable to the beneficiary. 76. The purchaser of a variable life insurance policy bears which of the following risks? a. The death benefit may fall to zero due to poor market performance. b. The policy may have no cash value if the separate account performance is negative. c. The insurance company may increase the premiums if the investment performance of the separate account is poor. d. The increasing cost of doing business may force the insurance company to raise expense charges against the separate account. 77. The MOST appropriate buyer(s) for a variable life insurance policy is/are: a. b. c. d. 78. A person who requires the discipline of forced savings Parents with a modest income who have young children A person who wants the assurance of a guaranteed cash value A person with an understanding of investments who can tolerate market risk A durable power of attorney: a. Gives someone else the authority to manage the grantor's finances if that person becomes incapacitated b. Generally may not be revoked by the grantor c. May take the place of a will in many states d. Is automatically revoked if the grantor is declared incompetent Copyright © Securities Training Corporation, 2011. All Rights Reserved. 23 79. A municipal finance professional (MFP) and her spouse make a political contribution of $400 from a joint account. Only the MFP signs the check. According to the MSRB political contribution rules, the contribution would be viewed as a: a. b. c. d. 80. What is a client’s maximum gain if she is long XAM stock and short an XAM call? a. b. c. d. 81. It is a reporting system for corporate bonds. It is a reporting system for U.S government bonds. It is a reporting system for stocks listed on Nasdaq. It is a reporting system for municipal bonds. An American company has sold its services to a British consulting firm and is expecting payment from a customer in British pounds. To hedge against an increase in the U.S. dollar, the American company should: a. b. c. d. 84. The difference between the market price and the strike price plus the premium The market price plus the premium The market price minus the premium Unlimited Which of the following statements is TRUE regarding TRACE? a. b. c. d. 83. The difference between the market price and the strike price plus the premium The difference between the market price and the strike price minus the premium The market price minus the premium Unlimited What is a client’s maximum loss if he is short KNP stock and short a KNP put? a. b. c. d. 82. $200 contribution from each party $400 contribution from the MFP $400 contribution from the spouse $200 contribution from each party, but it must be reported to the MSRB Buy British pound puts Buy British pound calls Write British pound calls Write British pound straddles A retail sales person has helped his firm win the role as the lead underwriter in a local municipal bond issue. If the underwriting was conducted on a negotiated basis, which of the following statements is TRUE? a. As long as the control relationship is disclosed, there are no other restrictions. b. The retail sales person could not have made political contributions to elected officials in the past two years. c. The retail sales person would be required to register as a municipal securities principal. d. The action by the retail sales person would be a violation of MSRB rules. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 24 85. Which of the following direct participation programs would be associated with low costs to obtain the property and high up-front costs? a. b. c. d. 86. An investor purchases a zero-coupon municipal bond maturing in 15 years that is callable in five years at 102. If the bond is called, the investor would receive: a. b. c. d. 87. An oil and gas developmental program An equipment leasing program An exploratory oil and gas program An income oil and gas program Par value 102% of the par value 102% of the original cost 102% of the compound accreted value A client is interested in obtaining the expense ratio of a mutual fund recommended by the RR. Which of the following actions would be BEST for the RR to take? a. Instruct the client to obtain the information from FINRA b. Refer the client to the fund’s sponsor since the RR may not be authorized to release this information c. Instruct the client to obtain that information from the SEC database of mutual fund prospectuses d. Inform the client that this information may be obtained by reviewing the front of the fund’s prospectus 88. Sipcar is a stock listed on Nasdaq and the inside market is $3.40 - $3.45. A client contacts an RR and wants to place an order to buy the stock at $3.425. The BEST course of action for the RR is to: a. b. c. c. 89. You discover that one of your clients is on the OFAC list. You must: a. b. c. d. 90. Accept the order Accept the order and have it approved in advance by a principal Not accept the order Accept the order and request that it be routed to an ECN Contact federal law enforcement authorities immediately Call the client to see if a mistake has been made Investigate the matter further to see if there is evidence of suspicious activity Notify FINRA A client wants to make sure she does not pay more than $3,000 to execute a spread transaction. The RR should: a. b. c. d. Submit two limit orders Submit one limit for the buy side of the transaction and a market order for the sell side Submit one order for a net debit of $3,000 Submit one order for a net credit or $3,000 Copyright © Securities Training Corporation, 2011. All Rights Reserved. 25 91. Which of the following choices is NOT a characteristic of a HOLDR? a. b. c. d. 92. What is the SRO maintenance requirement on a $1 million purchase of a 2x Long Gold Index ETF? a. b. c. d. 93. $1,000,000, since these securities are not eligible for additional margin $500,000 $250,000 $125,000 What is the SRO maintenance requirement on a $1 million purchase of a 3x Short Gold Index ETF? a. b. c. d. 94. Diversification The right to vote The ability to control when you are taxed Once-a-day pricing $3,000,000 $1,000,000 $900,000 $300,000 White Shoe Securities sells a Nasdaq-listed stock at 4:15 p.m. What is the reporting requirement on the TRF? a. There is no reporting requirement since Nasdaq transactions do not need to be reported to the TRF. b. It must be reported before the opening on the next day. c. It must be reported within one hour to the TRF. d. It must be reported within 30 seconds to the TRF. 95. Which of the following statements is NOT TRUE about Exchange-Traded Notes (ETNs)? a. ETNs generally pay a fixed coupon rate. b. ETNs may be sold at any time in the secondary markets or held until maturity. c. ETNs carry issuer risk that is tied to the creditworthiness of the financial institution backing the note. d. If the issuer's financial condition deteriorates, it could negatively impact the value of the ETN, regardless of how its underlying index performs. 96. A customer asks an RR for assistance in investing a $150,000 inheritance. The customer would like to use the funds to start a new business within the next year. Which of the following choices would be the LEAST suitable investment recommendation for this customer? a. b. c. d. 97. Taxable money-market funds Tax-exempt money-market funds Short-term U.S. government funds Balanced funds Before accepting a DVP order from a customer, a broker-dealer must: a. b. c. d. Notify FINRA Obtain the name of the customer's agent from the customer Receive approval of the trade from the contra broker Notify the appropriate banking regulator Copyright © Securities Training Corporation, 2011. All Rights Reserved. 26 98. What is a client’s maximum loss if she is long XAM stock and short an XAM call? a. b. c. d. 99. The difference between the market price and the strike price plus the premium The market price plus the premium The market price minus the premium Unlimited A high put/call ratio would MOST likely be associated with a(n): a. b. c. d. Bullish indicator Bearish indicator Indicator that the market will trade within a narrow range Indicator that the trading volume will be increasing 100. In order to be eligible for portfolio margin, a client must: a. b. c. d. Be an accredited investor Have at least $500,000 of investable assets at a firm Be approved for uncovered writing Have a minimum five years' experience in derivatives investing Copyright © Securities Training Corporation, 2011. All Rights Reserved. 27 Explanations 1. (B) A company that fails to meet the maintenance requirements of securities listed on the NYSE or Nasdaq will become delisted. When this occurs, the company may be quoted (but not listed) on the OTC Bulletin Board or in the OTC Pink market (also called the Pink Sheets). Quotes on the OTCBB or the electronic Pink Sheets generally are firm quotes. Firm quotes obligate the offering dealer to buy or sell the amount quoted. 2. (C) A Real Estate Investment Trust (REIT) that owns properties (office buildings) and also makes loans to real estate developers is a Hybrid REIT. These business structures are a combination of an equity REIT and a mortgage REIT. 3. (A) Exchange-Traded Notes (ETNs) are a type of unsecured debt security. This type of debt security differs from other types of fixed-income securities since ETN returns are linked to the performance of a commodity, currency, or index minus applicable fees. Similar to ETFs, ETNs are traded on an exchange, such as the NYSE, and may be purchased on margin or sold short. Investors may also choose to hold the debt security until maturity. 4. (C) The earliest date on which a manager or comanager of Symphony Music could publish a research report after the IPO (on July 1, 20XX) is August 11, 20XX. FINRA rules incorporate quiet periods that follow an initial public offering and a secondary offering, during which time the investment banking client may not be the subject of a research report nor may a research analyst make a public appearance regarding securities that are covered by the quiet period. The quiet period that must be adhered to by managers and comanagers for initial public offerings is 40 calendar days. Other distribution participants must wait 25 days. The restriction for a member firm preparing a research report on a security it recently managed or comanaged (quiet period) for secondary offerings is 10 calendar days. 5. (C) Municipal finance professionals are limited to a maximum contribution of $250 per official, per election in which they are entitled to vote. An MFP would trigger the ban by making contributions in localities where she is not eligible to vote. 6. (D) A 529 College Savings Plan is a type of municipal fund security. If sales loads are depicted in municipal fund securities advertising, the maximum amount of the sales charge should be stated. Additionally, sales charges may be reflected in the performance data of the investment and, if they are not, a statement to that effect should be made. 7. (A) Municipal finance professionals (MFPs) are allowed to make political contributions of up to $250 per person to candidates for whom they are permitted to vote. Any contribution made to a candidate for whom they are not entitled to vote would be a violation. For example, if you are an MFP and a resident of New Jersey, you may not contribute to an election campaign for the governor of New York without triggering the ban. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 28 8. (B) In a custodian account, the minor is technically liable for taxes. Depending on the amount of income generated in the account and the age of the minor, taxes are calculated at the parents' rate. Therefore, parents may consider the purchase of municipal bonds in the custodian account for tax advantages. The zero-coupon bond will not produce cash flow during the holding period. This would be desirable for those who do not need cash income. (Funds are needed at a later date in the custodian account.) The zero-coupon municipal bond would be suitable for other accounts besides the custodian account, such as upper tax bracket earners during their peak earning years. Zero-coupon bonds are subject to annual accretion of the investor's cost basis. As such, at maturity, the investor's cost basis equals the par value of the bond. (There are no capital gains.) The accretion of the municipal bond is treated as interest income which, in the case of the municipal bond, is federally tax-free. This is a tax advantage, but it is not a long-term capital gain. 9. (A) An MFP is defined as any associated person primarily engaged in municipal underwriting, trading, sales, financial advisory and consulting services, and research or investment advice on municipal securities. Registered representatives who recommend municipal securities to retail investors generally are excluded from the definition. An exception is solicitation of municipal securities business from issuers. Any amount of this activity will result in the classification of an associated person as an MFP. A file clerk would not be considered an associated person. 10. (A) A variable annuity is most suitable for an investor seeking long-term, tax-deferred income for retirement. A tax-deferred investment, as with a variable annuity, becomes more advantageous for an investor with a higher tax bracket. A variable annuity is unsuitable for customers that have short-term needs since the insurance company may impose surrender charges if the annuity proceeds are withdrawn early. It would also be unsuitable for a client purchasing the annuity in a tax-qualified account such as a 401(k) or IRA, since these accounts already have the benefits of tax-deferred growth. If a client withdraws the proceeds of a variable annuity prior to age 59 1/2, a 10% tax penalty applies. 11. (A) Regulators have singled out penny stock investing and day trading as presenting significant risks that warrant providing special risk disclosure documents. 12. (C) A 529 College Savings Plan is a type of municipal fund security. All advertising regarding municipal securities and municipal fund securities must be approved by a municipal securities principal of the firm prior to its initial use. 13. (A) If a customer wishes to transfer an account from one member firm (the carrying firm) to another member firm (the receiving firm), the customer must give written instructions to the receiving firm. The receiving firm must submit the transfer request to the carrying firm immediately upon receipt from the customer, and the carrying firm must either validate the instructions or take exception to the transfer within one business day. For any assets that are not transferable, the carrying firm must request from the customer instructions as to what course of action to take, such as liquidation or retention by the carrying firm. Within three business days following the validation of a transfer instruction, the carrying member must complete the transfer of the account to the receiving member. Securities are typically transferred by the National Securities Clearing Corporation (NSCC) using the Automated Customer Account Transfer Service (ACATS). Copyright © Securities Training Corporation, 2011. All Rights Reserved. 29 14. (A) There is no anti-money laundering blueprint or template supplied by either the SEC or FINRA to broker-dealers. However, any program implemented by the broker-dealer must be designed to comply with the provisions of the Bank Secrecy Act and must provide for annual testing of the systems. Broker-dealers must appoint a compliance person to oversee anti-money laundering regulation compliance, and must identify that person to FINRA. 15. (B) Portfolio margin produces significantly lower margin requirements than strategy-based margin, affording an investor greater leverage. 16. (B) Firms establishing a portfolio margin program are required to obtain approval from FINRA. 17. (A) Portfolio margin produces significantly lower margin requirements than strategy-based margin, affording an investor greater leverage. In a strategy-based margin account, directly hedged positions such as long stock and long puts are considered separately. In portfolio management these hedges are considered as well as the interrelationship between existing positions. For example, a client could be long S&P 500 and short S&P 500 futures. These positions would be viewed as interrelated. Using a portfolio-based rationale, margin allows a broker-dealer to align the amount of margin money required to be maintained in the account to the risk of the portfolio as a whole. This approach considers simulated market activity and considers offsetting positions in an account that are positively correlated. Portfolio margining examines the net risk to the entire portfolio. 18. (B) The minimum equity requirement for a pattern day trader is $25,000. This amount must be deposited in the account before the customer may continue day trading and must be maintained in the customer's account at all times. Day-trading buying power is limited to four times the trader's maintenance margin excess, determined as of the close of the previous day. 19. (A) The MSRB has established the Electronic Municipal Market Access (EMMA) system as the primary market disclosure service for official statements, other related primary market documents, and information. The EMMA system also contains information related to the continuing disclosure requirements submitted by municipal issuers and secondary market transactions submitted by municipal securities dealers. EMMA receives transactional information from the MSRB’s Real-Time Transaction Reporting System (RTRS). 20. (B) TRACE is a reporting system that was created to provide greater transparency in the corporate bond market. It is not a quotation or an execution system. Broker-dealers provide quotes and will execute transactions in corporate bonds. There is no regulatory quote or execution system as there is for equity securities. FINRA disseminates bond transaction information for publicly traded, TRACE-eligible securities (which include investment-grade and noninvestment-grade bonds, and debt securities issued by a government-sponsored enterprise). Although transactions for securities issued under Rule 144A are reported to TRACE, the information is not disseminated. 21. (C) TRACE was created to provide greater transparency in the corporate bond market. Every FINRA member that is party to a transaction in TRACE-eligible securities must report its side of the transaction to FINRA. Transactions in municipal securities must be reported to the Real-Time Transaction Reporting System (RTRS), which is operated by the MSRB. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 30 22. (B) ETFs may be purchased in a cash or margin account. This applies to long positions in regular ETFs, inverse ETFs, or leveraged ETFs. If an investor sells short an ETF, this transaction must be executed in a margin account similar to selling short any equity security. 23. (B) Mutual fund advertising may not state that any systematic method of investing will assure a profit or a specific rate of return. Historical rates of return may be disclosed. The other statements are acceptable. 24. (D) Broker-dealers are required to report transactions in municipal securities to the Real-Time Transaction Reporting System (RTRS), which is operated by the MSRB. 25. (A) The term fast market is characterized by very heavy trading, fast moving prices, and high volatility. There also may be an imbalance in the number or shares clients are willing to buy or sell. For example, there are 500,000 shares to buy and only 100,000 shares to sell. Quotes may take a long time to update since prices and trades are moving so quickly. A client’s order may take a longer time to execute, and if a market order is entered by a client, the price received may be significantly higher or lower than the quoted price. 26. (A) In order to aid in the process of locating securities, the SEC has accepted the use of Easy to Borrow lists. These lists, which must be less than 24 hours old, provide reasonable grounds for belief that a security on the list will be available to be borrowed. The securities on the list must be readily available to avoid fails to deliver. Use of an Easy to Borrow list expedites the fulfillment of the locate provision. A Hard to Borrow list refers to securities that a clearing broker-dealer may have difficulty in borrowing. 27. (B) Soft dollars are products and services that an investment adviser receives from a broker-dealer in exchange for customer order flow. It is a means of paying brokerage firms for their services through trade commissions. The key here is that the services that the adviser receives as part of a soft-dollar arrangement must benefit its clients. The broker-dealer is permitted to pay for the cost of the conference that an adviser attends concerning securities within an industry in which the adviser will be invested. Travel costs and any costs that should be paid by the adviser (e.g., salaries of the adviser's internal research staff) are not covered under a soft-dollar arrangement. Whereas the cost of the computer terminals could not be paid for with soft dollars, the cost of the data services would be covered by soft dollars. 28. (A) According to FINRA rules, a registered principal must approve advertising before it is used. Mutual fund advertising and sales literature not only must be approved by a principal of the broker-dealer, but it also must be submitted to FINRA for review within 10 days of first use. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 31 29. (A) DVP (Delivery versus Payment) and COD (Cash on delivery) are general acronyms used to describe a relationship in which a client uses a bank to settle trades with executing firms. The firm delivers securities against the bank payment and pays against the bank delivery of securities. When discussing a given transaction, a DVP occurs when the dealer delivers securities to the bank in return for a cash payment from the bank. An RVP (Receive versus Payment) occurs when the dealer receives securities from the bank and makes a cash payment to the bank. The transaction described in the question is an example of an RVP transaction in which the customer's bank is delivering securities in return for payment by the broker-dealer. It is important to remember that clients (usually institutions) set up brokerage accounts and place orders at these firms. However, trades settle through custodian banks designated by the clients. The broker-dealer will contact the bank, which will send payment or receive securities on behalf of the clients. The broker-dealer will not hold the client funds or securities. 30. (B) A private securities transaction is defined as one outside the representative's regular scope of business. The representative must provide written notice to the employing member and receive written approval from the member if he expects to receive selling compensation for these services. The member must also supervise the representative as if the transaction were executed on behalf of the member. Selling away occurs when a registered representative engages in private securities transactions, selling securities outside his regular scope of employment without his firm's approval. 31. (C) Registered personnel who pursue outside business interests and who will be compensated, or who participate in private securities transactions, must provide their employers with prior written notification. The employer may then approve or disapprove the participation. A registered person who has an existing account at her firm does not need to provide written notification to her employer for each transaction. 32. (D) The Order Audit Trail System (OATS) enables FINRA to effectively review market activity in regard to customer orders within a member firm, to conduct surveillance, and to enforce rules. OATS records the life of an order from receipt, to routing, to modification if applicable, and cancellation or execution. 33. (B) Records of customer complaints must be maintained according to SRO record-keeping rules. Complaints may be delivered in any written format, including letters, e-mail, IMs, and text messages. There is no requirement to follow up an electronic communication with a paper document or to send the complaint to the appropriate SRO. 34. (B) If a customer wants to transfer an account to another broker-dealer, she must sign a transfer request. The firm where the client has the existing account is known as the carrying firm and the new firm is known as the receiving firm. According to SRO rules, the transfer of a customer account must be completed by the carrying party within three business days of validation of the transfer instructions. The carrying firm must either validate the instructions or take exception within one business day. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 32 35. (B) A firm's business continuity plan should discuss the impact of a significant disruption on the firm's counterparties, banks, and business constituents (i.e., businesses with which it has an ongoing commercial relationship). The plan should also provide for regulatory reporting and alternative physical locations from which employees may continue working. FINRA also requires each member firm to provide to the regulator by electronic means, or other means as FINRA may specify, prescribed emergency contact information, which must include the designation of two emergency contact persons. The plan does not need to state the home addresses of any of its employees. 36. (C) A penalty bid is an arrangement that permits the managing underwriter to reclaim a selling concession from a syndicate member when securities originally sold are repurchased by the syndicate in stabilizing transactions. 37. (D) While the sales described in choices (a), (b), and (d) would usually be faster than a full registration, both Regulation D and Rule 147 place various restrictions on resales, reducing the liquidity of the issue. A shelf registration under Rule 415 would satisfy all of XYZ Corporation's needs. 38. (B) An overseas investor who acquires securities pursuant to Regulation S may sell the securities overseas immediately through a designated offshore securities market. There is a distribution compliance period (holding period) of 40 days for debt securities and a one-year period before an equity security sold pursuant to Regulation S may be resold in the U.S. 39. (C) A research analyst of Pickette Financial Services must wait 40 days after the date of the offering to publish a research report, or make a public appearance. This quiet period is applied to members that have agreed to participate as a manager or comanager of the IPO. Other participants, such as syndicate and selling group members must wait 25 days to publish a research report, or make a public appearance after the IPO date. 40. (B) An overseas investor who acquires securities pursuant to Regulation S may sell the securities overseas immediately through a designated offshore securities market. There is a distribution compliance period of 40 days for debt securities and a one-year period before an equity security sold pursuant to Regulation S may be resold in the U.S. 41. (A) The specialist on an exchange is also referred to as a designated market maker (DMM). A DMM is not permitted to compete with public orders when trading for its own account. The DMM may buy stock at a higher price or sell stock at a lower price. In doing so, the DMM has narrowed the spread (the difference between the bid and ask). The DMM is permitted to buy stock at $34.71 since this price is higher than the price of the public order ($34.70). The other choices would result in the DMM buying lower or selling at a price equal to or higher than the public customer's order. 42. (D) The SEC Order Handling Rules require that a customer's limit order be displayed in a market maker's quote if it improves that quote. This is true even if the customer's order does not improve the inside market. The order may (not will) be sent to an electronic communication network (ECN). The order will be executed automatically only if the price and size of the order can be matched in the Nasdaq trading system. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 33 43. (C) A dark pool is a source of liquidity for large institutional investors and high-frequency traders, and this system would not disseminate quotes. The system can be operated by broker-dealers or exchanges, and allows these investors to buy and sell large blocks of stock anonymously. The objective is to allow these investors to trade with the least amount of market impact, with low transaction costs. Some dark pools provide matching systems and can also allow for participants to negotiate prices. Normal market hours are 9:30 a.m. to 4:00 p.m. and trading outside these times is referred to as extended-hours trading. 44. (A) When analyzing a client's existing portfolio to determine how it affects recommendations you might make, it is important to consider a client's investment objectives and the length of time available to try to meet those objectives. When retirement is the primary objective, it is very important to know the client's age. The other items mentioned are also valuable for an RR to know, but they are not as critical as knowing the client's age. 45. (C) The Bond Buyer Municipal Bond Index is based on the prices of 40 recently issued long-term general obligation and revenue bonds. The index is calculated by taking the price estimates and adjusting them to a 6.00% coupon. The index is published daily and serves as the basis for a futures contract (which is no longer traded). The other three choices refer to other Bond Buyer indices which estimate yields, not prices. 46. (A) The balance sheet formula is Total Assets = Total Liabilities + Stockholders' Equity. Total Assets is therefore equal to Total Liabilities + Stockholders’ Equity. 47. (D) The annual interest payment or bond interest expense may be found on a company’s income statement. The amount of debt or bonds outstanding may be found on the balance sheet. The annual interest payment is deducted from the earnings before interest and tax (EBIT). Bond interest is paid in pretax dollars, whereas cash dividends are paid from net income or in aftertax dollars. 48. (A) A company is permitted to pay cash dividends in excess of its net income even if it had a loss. In terms of financial accounting, cash dividends are paid out of retained earnings that are part of shareholders' equity. Therefore, cash dividends paid will reduce shareholders' equity. The company could have paid the cash dividend easily based on retained earnings from previous years. 49. (C) Spin-off transactions occur when a company is seeking to divest a division. In a spinoff, each shareholder of the parent retains her original shares, but is also given shares in the newly created entity. There are no immediate tax consequences to the recipient of the new shares. Spinoffs are used by sellers in the hopes that the combined valuation assigned by the market to the two (now) separate companies will be greater than that of the single combined entity. A stock dividend is a situation where each shareholder is given additional shares of the existing company. When a company with no shares currently trading publically begins trading in the public market, it is defined as an initial public offering (IPO). In a reverse merger, a private company buys a public company with the acquirer’s shareholders swapping their shares for a majority stake in the publicly traded shell corporation. This technique allows a private company to obtain publicly listed status quickly, and to forgo much of the regulatory expense incurred with an IPO. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 34 50. (C) VIX is the CBOE's Volatility Market Index option. It is a broad-based index option and is calculated using the S&P 500 Index option bid and ask quotes. The VIX or volatility index is often referred to as a gauge of investors' fears. The index tends to move inversely with the S&P 500 Index. The VIX usually rises when the S&P 500 Index falls and will fall when the S&P 500 Index rises. An investor will buy calls when she expects the market to decline and volatility to increase. An investor will buy puts on the VIX if she expects the market to rise and volatility to decrease. Many investors will buy VIX call options as a hedge against a possible decline in the market. The VIX option can be used by investors who expect either an increase or a decrease in volatility. 51. (A) VIX is the CBOE's Volatility Market Index option. It is a broad-based index option and is calculated using the S&P 500 Index option bid and ask quotes. The VIX or volatility index is often referred to as a gauge of investors' fears. The index increases or decreases based on the expected volatility of the market. If an investor expects volatility to rise, she would be bullish on the VIX. A bullish option strategy such as long calls, short put credit spreads (executed for a net credit), or long call debit spreads (executed for a net debit) would enable the investor to profit if the VIX increases. Many investors will buy VIX call options as a hedge against a possible decline in the market since the VIX usually moves inversely with the equity market. 52. (C) A stock dividend is not a taxable event when received. The investor must adjust her cost basis. The investor would now own 920 shares (800 shares × $1.15). The new cost basis would be $47.83 (total cost of $44,000 divided by 920 shares). 53. (C) A bond's confirmation must disclose the lower of the yield to maturity or the yield to call. This is sometimes referred to as the yield to the worst. 54. (C) Certificates of Participation (COPs) are lease financing agreements, typically issued in the form of a tax-exempt or municipal revenue bond. COPs have been traditionally used as a method of monetizing existing surplus real estate. This financing technique provides long-term funding through a lease that does not legally constitute a loan, thus eliminating the need for a public referendum or vote. 55. (D) A general obligation bond would require voter approval since it is backed by the full faith and credit of the issuing municipality. A bond backed by ad valorem or real estate taxes would be a type of general obligation bond. A special tax bond is financed by a tax other than an ad valorem tax, such as a tax on cigarettes, liquor, or gasoline, and would not require voter approval. A certificate of participation (COP) is a revenue bond backed by a lease payment that would not require voter approval. 56. (D) These are an example of Direct Pay Build America Bonds (BABs). BABs are a type of municipal bond that pays taxable interest but the Treasury will reimburse 35% of the interest paid on the bonds to the issuer, which reduces the cost of borrowing. This would allow municipal issuers to compete with corporate issuers when raising capital. 57. (A) A Direct Pay Build America Bond may be used to raise capital for the same purposes as regular tax-exempt municipal debt, except for refundings, working capital, and private activity bonds. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 35 58. (C) The Treasury will reimburse 35% of the interest payment, which results in a net borrowing cost of 4.55% (7.00% x [100% less 35%]). These bonds may be suitable for taxable, fixed-income investors. BABs allow a municipality to issue a bond with a higher interest rate, but pay an equivalent tax-free rate. 59. (D) ETNs are a type of unsecured debt security. This type of debt security differs from other types of bonds and notes because ETN returns are linked to the performance of a commodity, currency, or index minus applicable fees. ETNs do not usually pay an annual coupon or specified dividend. Similar to ETFs, ETNs are traded on an exchange, such as the NYSE and may be purchased on margin or sold short. Investors may also choose to hold the debt security until maturity. ETNs carry issuer risk that is tied to the creditworthiness of the financial institution backing the note. If the issuer's financial condition deteriorates, it could negatively impact the value of the ETN, regardless of how its underlying index performs. 60. (B) A Collateralized Debt Obligation (CDO) is a type of asset-backed security. A CDO is issued as a bond, which is backed (collateralized) by a pool of bonds, loans, and various other assets. Ownership of this type of security is typically in the form of a tranche (slice), with any given tranche from the CDO carrying a different maturity and risk level. The return an investor can expect from this type of investment is based on the credit quality of the underlying assets contained in the pool. CDOs are similar in structure to collateralized mortgage obligations (CMOs). These investment vehicles are broadly categorized as asset-backed securities. 61. (C) Due to their highly complex nature, CDOs are generally not suitable for retail investors. A CDO (Collateralized Debt Obligation) is a sophisticated financial instrument that begins with an individual loan (such as a mortgage or corporate debt). These loans are placed in a pool, and investors then purchase a security (bond, tranche, slice) that represents an interest in that pool. Each of these securities has a different maturity and credit risk, depending on the nature of the collateral behind it. This type of investment carries many risks and considerations that make it largely unsuitable for a typical retail investor. 62. (A) This activity would constitute a sales practice known as late trading, which is prohibited under federal securities laws. According to securities law, orders placed after the close of trading for the day (and after the determination of the closing NAV) must be filled at the next calculated NAV, which is usually the price at the end of the next business day. Investors placing orders after the close of the market (based on information that they have learned after the close), and seeking to purchase shares at prices determined before the close, are engaging in late trading, which clearly places other investors in that mutual fund at a clear disadvantage. The investor must receive the price as calculated by the fund company at the NAV on the following day. 63. (B) A structured product is typically built around a fixed-income instrument and a derivative product. The note pays a specified rate of interest to the investor at defined intervals. The derivative component establishes the amount of payment at maturity. 64. (D) Structured products may be linked to individual securities, commodities, foreign currencies, or indexes. These products are underwritten by most major financial services institutions and are usually registered as securities with the SEC. Structured products are not bank deposits and are not insured by the Federal Deposit Insurance Corporation (FDIC). This fact should be disclosed by an RR when offering this product to clients. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 36 65. (B) Structured products are prepackaged securities that often combine securities, such as a bond with a derivative. The structured security may be linked to equity securities, commodities, or interest rates. The products may also be structured to provide principal protection. Structured products are not bank deposits and are not insured by the Federal Deposit Insurance Corporation (FDIC). This fact should be disclosed by an RR when offering this product to clients. 66. (C) Under Regulation AC, a research analyst must certify that her research report accurately reflects her personal views. The analyst must also disclose whether she received compensation for her specific recommendation. Under this rule, broker-dealers are also required to obtain periodic certifications by research analysts regarding public appearances (attesting that a statement was made regarding the views he expressed being his own and a written certification documenting that he did not receive compensation to make positive comments). Issuers are not regulated under Regulation AC. 67. (B) Regulation FD applies to issuers of securities. Regulation FD requires that material, nonpublic information disclosed to analysts or other investors be made public. If the disclosure is intentional, the information must be simultaneously disclosed to the public. If the disclosure is unintentional, the public disclosure must be made within 24 hours. Form 8-K, filed with the SEC, is one method of meeting the public disclosure requirement. 68. (B) Registered personnel of a member firm are generally prohibited from borrowing money from, or lending money to, any customer. However, if the firm has written rules and procedures that allow borrowing and lending between registered personnel and their customers that meet the following conditions, the activities are permissible. P The customer is an immediate family member of the registered person. P The customer is a financial institution or other entity that engages in the business of providing credit, financing, or loans in the course of its business. P The customer and the registered person are both registered with the same member firm. P The customer has a personal relationship with the registered person wherein the loan would not have been solicited, offered, or given if the relationship did not exist. P The loan is based on a business relationship other than that of a member firm customer. There is no exception based on the type of customer, for example, an accredited investor. 69. (D) Registered individuals may not borrow money from, or lend money to, a customer unless certain conditions are met. These conditions include implementing written procedures permitting such activity and satisfying one of the following provisions. 1. The customer and the registered person are immediate family members. 2. The customer is a financial institution regularly involved in the business of extending credit or providing loans. 3. Both parties are registered with the same firm. 4. The loan is based on a personal relationship between the customer and the registered person. 5. The loan is based on a business relationship independent of the customer-BD relationship. If the loan is based on provision 1 (borrowing from family members), firm notification or firm approval is not required. If the conditions indicated in provisions 3, 4, or 5 prevail, the firm must approve the lending activity prior to the execution of the loan. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 37 70. (A) A Health Savings Account (HSA) is a tax-advantaged account that can be used by individuals to pay for qualified medical expenses. An HSA is not open to all individuals. It is generally open only to those persons who are not enrolled in any type of health plan other than a qualified high-deductible health plan. Contributions are made in pretax dollars (which are limited under IRS guidelines), grow tax-free, and withdrawals are tax-free if used to pay qualified medical expenses. All funds withdrawn that are used for nonqualified medical expenses are taxable and subject to a 20% IRS tax penalty. 71. (D) A Health Savings Account (HSA) is a tax-advantaged account that can be used by individuals to pay for qualified medical expenses. An HSA is not open to all individuals. It is generally open only to persons who are not enrolled in any type of health plan other than a qualified highdeductible health plan. Contributions are made in pretax dollars (which are limited under IRS guidelines), grow tax-free, and withdrawals are tax-free if used to pay qualified medical expenses. The funds may be invested in mutual funds, although the types of funds may be limited by a HSA trustee (a financial institution). The funds do not need to be used each year and may be carried over to be used in the future. Once you reach age 65, your funds can be withdrawn at any time and are subject only to ordinary income tax. (You avoid the 20% IRS penalty.) However, you may avoid any tax by continuing to use the funds for qualified medical expenses. 72. (C) The investor is seeking long-term capital appreciation (also referred to as capital growth). The best answer would be based on the asset allocation mix. An investor seeking capital appreciation would want a large percentage of his assets invested in equities. Choice (c) has a mix of 80% equities and 20% fixed income. The largest percentage of the other choices is choice (d) with 60% equities and 40% in fixed income. 73. (B) An investor seeking income and capital growth would want her assets allocated evenly between equity and fixed-income investments. Choice (b) has a 60%/40% mix of equity and fixed income. Choice (a) is 100% fixed income, choice (c) is 100% equity, and choice (d) is 80% equity and 20% in fixed income. 74. (B) The MSCI EAFE (Morgan Stanley Capital International Europe, Australasia, and Far East) Index follows the equity performance of the developed markets but excludes the U.S. and Canada. The FTSE Index mostly follows the stocks of companies trading on the London Stock Exchange. 75. (C) Although there are no tax consequences to Randy’s beneficiary, the death benefit is included in his estate for tax purposes. 76. (B) The cash value of a variable life insurance policy increases or decreases in relation to the performance of the separate account. Poor performance could cause the cash value to decline to zero. Although the death benefit can also increase or decrease, it may never fall below a set minimum. The premiums for variable life policies are fixed for the life of the policy. An expense guarantee clause in life insurance contracts prevents the insurance company from raising expense charges for the administration of the policy. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 38 77. (D) Similar to a variable annuity, the cash value of a variable life insurance policy increases or decreases in relation to the performance of the separate account. A person who is knowledgeable about investments may be a candidate for variable life insurance because common stock and bonds are the foundation of the policy. As the market values of the securities fluctuate, the cash value changes and is not guaranteed. Therefore, the insured must be able to tolerate market risk. There are other methods by which an investor may achieve forced savings and the product may not be suitable for parents with a modest income who have young children. 78. (A) A durable power of attorney gives someone else the power to manage the grantor's financial affairs if that individual becomes incapacitated. A regular power of attorney terminates if the grantor becomes incapacitated. An RR would need to have a durable power of attorney in order to exercise discretion if the client becomes incapacitated. 79. (B) If the MFP is the only party who signs the check, the entire amount of the contribution is allocated to the MFP. In this case, the underwriting ban would be triggered since the amount exceeds $250. When both the MFP and her spouse sign the contribution check, the contribution is viewed as being split equally between the contributors. There is no limit if the spouse writes a check from his personal, rather than the joint checking account. 80. (A) This is an example of a covered call (long stock + short call). The client’s maximum gain is the difference between the market price and the strike price plus the premium. For example, if a client buys stock at $34 a share and writes a $40 call for a premium of 2, the maximum profit is $8. If the stock price rises above the option's strike price, the call will be exercised. The investor still retains the premium plus the difference from selling the stock at its strike price, but that is the client’s maximum gain. 81. (D) This is an example of a covered put (short stock + short put). The maximum loss is unlimited since there is no limit as to how high the stock price can rise. For example, if a client sells short at $46 and writes a $40 put for a premium of $3 and the put expired unexercised the client would have a $3 profit. If the market price of KNP rises, the put option would expire unexercised but the client would still need to cover the short sale (short stock). The maximum loss on a short sale is unlimited, since there is no limit on how high the stock price may rise. 82. (A) TRACE is a reporting system that was created to provide greater transparency in the corporate bond market. RTRS is the reporting system for municipal bonds and the TRF is the reporting system for stocks listed on Nasdaq. There is no reporting system for U.S government bonds. 83. (A) If the value of the U.S. dollar increases, the value of the British pound will decrease. The American company should buy British pound puts since it would profit on the puts if the U.S. dollar increased, leading to a decrease in the British pound. The profit on the put could help to offset the loss on the British pounds the American company is expecting to receive as payment. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 39 84. (B) Since the retail sales person has helped his firm obtain negotiated municipal bonds business, he would be defined as a municipal finance professional (MFP). A two-year look-back period applies to municipal finance professional contributions. If an individual has made contributions to a political candidate that would have resulted in a violation of MSRB Rule G-37, the firm that employs the individual would be subject to the underwriting ban if the individual is employed in the role of an MFP within two years of the contribution. A retail sales person is not required to register as a principal and is permitted to solicit elected officials of municipal bond issuers, provided the retail sales person does not contribute more than $250 for the official he is entitled to vote for. 85. (C) A wildcatting program, also called an exploratory program, searches for oil in unproven areas. This results in a lower cost of acquiring the land or mineral rights. In order to extract oil and gas, the program will incur significant start-up or up-front costs. A developmental program drills for oil in proven, surveyed sites and the cost for the land is more expensive. An income oil and gas program acquires interests in already-producing properties. These sites are acquired from oil and gas operators who have completed the drilling and prefer to sell the reserves rather than hold the property for the life of the production. These programs would have higher mineral rights costs and lower up-front costs. 86. (D) The investor would receive 102% of the compound accreted value since the security is a zerocoupon bond or original issue discount (OID) bond. The compound accreted value is equal to the original value of the bond plus the annual accretion as of the call date. If the bond was not an OID bond and was called, the investor would receive 102% of par or $1,020. 87. (D) Mutual funds are required to disclose in the front of a prospectus a standardized fee table of all its fees. The fee table must include the expense ratio, which is the percentage of a fund's assets that is used to pay its operating costs. It is determined by dividing total expenses by the average net assets in the portfolio. 88. (C) According to Regulation NMS, broker-dealers are prohibited from accepting bids, offers, or indications of interest for NMS stocks priced at $1.00 or more, in increments smaller than $0.01, and for NMS stock less than $1.00, in increments smaller than $0.0001 (a hundredth of a penny). The RR is not permitted to accept an order to buy or sell in sub-pennies (more than two decimal places) if the stock is trading at or above $1.00. The RR is not permitted to accept this order. 89. (A) You must contact the federal law enforcement authorities immediately if you discover that a client is on the list of suspicious persons and entities maintained by the Office of Foreign Assets Control (OFAC). You must also freeze the account and block further transactions. 90. (C) Advanced option strategies such as spreads and straddles should be executed on one order ticket. In order to enable the investor to ensure the total cost, the order should be entered as a net debit, since the client does not want to pay more than $3,000. If both sides of the spread order were entered separately, market volatility may make it impossible to ensure the transaction will be executed at a net debit or credit. The client has the risk that the order will not be executed since it is possible that both sides of the transaction were not able to be filled at the net debit or credit. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 40 91. (D) Holding Company Depository Receipts (HOLDRs) are created by depositing securities of a certain sector (e.g., Biotech, Internet, Retail) into a trust and selling interests in the trust to investors. HOLDRs offer investors diversification similar to an Exchange-Traded Fund (ETF). Unlike ETFs, the owner of a HOLDR has an ownership interest in the shares of the companies that the HOLDR is invested in and would retain the right to vote. Once the portfolio has been created, the makeup of the portfolio will typically not change, although if a company included in the portfolio goes bankrupt or merges with another company, the makeup of the HOLDR may be altered. Investors have the ability to control when they are taxed, since they determine when to hold or sell the HOLDR. An investor in a mutual fund does not have that benefit since the portfolio manager would determine when to hold or sell the securities in the fund. Benefits also include liquidity and pricing throughout the day (i.e., they are exchange-traded) as compared to an index or sector mutual fund, which has daily pricing and is purchased directly from the fund. HOLDRs have no management fees and are considered low-cost since there are only small transaction costs and custodian fees. 92. (B) Leveraged ETFs have maintenance requirements in excess of the typical SRO thresholds of 25% on long positions and 30% on short positions. The margin requirement on these securities can be computed by multiplying the portfolio leverage factor by the standard SRO maintenance requirement. In this case, the standard long requirement is 25% multiplied by a factor of 2, so the client must maintain a 50% margin. $1,000,000 × 25% = $250,000 × 2 = $500,000. 93. (C) Leveraged ETFs have maintenance requirements in excess of the typical SRO thresholds of 25% on long positions and 30% on short positions. The margin requirement on these securities can be computed by multiplying the portfolio leverage factor by the standard SRO maintenance requirement. In this case, the standard short requirement is 30% multiplied by a factor of 3, so the client must maintain a 90% margin. $1,000,000 × 30% = $300,000 × 3 = $900,000. 94. (D) Transactions in Nasdaq-listed securities executed between 8:00 a.m. and 8:00 p.m. must be reported to the Trade Reporting Facility (TRF) within 30 seconds of execution. 95. (A) All of the statements about ETNs are true except ETNs pay a fixed coupon rate. ETNs do not usually pay an annual coupon or specified dividend. They are a type of unsecured debt security. This type of debt security differs from other types of bonds and notes since ETN returns are linked to the performance of a commodity, currency, or index minus applicable fees. Similar to ETFs, ETNs are traded on an exchange, such as the NYSE and may be purchased on margin or sold short. Investors may also choose to hold the debt security until maturity. ETNs carry issuer risk that is tied to the creditworthiness of the financial institution backing the note. If the issuer's financial condition deteriorates, it could negatively impact the value of the ETN, regardless of how its underlying index performs. 96. (D) Given the customer's short time horizon, i.e., his goal of starting a new business within a year, his objective must be preservation of capital. While all of these funds are somewhat conservative, the balanced fund contains equity investments, which exposes the customer to market risk. This means the balanced fund would be the least suitable of the choices listed. 97. (B) Before accepting a DVP (Delivery versus Payment) or RVP (Receipt versus Payment) order from a customer, a broker-dealer must receive the name of the customer's agent and the customer's account number. The order ticket must be marked DVP or RVP. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 41 98. (C) This is an example of a covered call (long stock + short call). The maximum loss is equal to the market price minus the premium. For example, if a client buys stock at $34 a share and writes a $40 call for a premium of 2, the maximum loss is $32. The investor's maximum loss would be incurred if the stock became worthless and the stock price went to zero. Without the hedge, the investor would lose the entire $34 per share. However, with the covered call, she at least has the premium of $200. That is why covered call writing is considered a partial hedge. The investor's only protection is the amount of the premium. 99. (A) The put/call ratio is a technical market indicator and is found by dividing the volume of all put transactions by the volume of all call transactions on a daily basis. Technical analysts view the put/call ratio as a contrarian indicator. The higher the ratio, the more oversold the market, and the higher the probability that the market will reverse course and turn bullish. The opposite is true for a low put/call ratio, which is viewed as a bearish indicator. 100. (C) A portfolio margin client must be approved for uncovered writing. There are no specific financial standards nor is there an experience level that must be met. If a customer wants to trade unlisted derivatives, the customer must maintain equity of at least $5,000,000 at all times. Copyright © Securities Training Corporation, 2011. All Rights Reserved. 42