medium · Principles of Finance time-value-of-money

What is the primary reason an investor would NOT early exercise an American call option on a non-dividend-paying stock?

  1. The investor would owe the full strike price immediately upon exercise, which raises their near-term realized capital gains tax liability
  2. The stock's implied volatility is expected to decrease sharply going forward, which would make holding onto the option noticeably less valuable
  3. The option's time value is positive, and exercising would capture only the intrinsic value while forgoing the interest earned on the strike price.
  4. American-style options can technically only be exercised at the market's official close each trading day, making intraday price swings entirely irrelevant

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