Exercise

Exercise is when an option buyer chooses to use their rights – either buying 100 shares at the strike price (calls) or selling 100 shares at the strike price (puts). Unlike assignment which happens to option sellers, exercise is an active choice made by option buyers. While most options are closed or expire without exercise, understanding when and how to exercise is important for maximizing profits and avoiding costly mistakes. The decision to exercise versus sell often comes down to capturing remaining extrinsic value, dividend considerations, or actually wanting to own or dispose of shares.

How Exercise Works

Exercise is a formal process initiated by the option buyer:

  1. Buyer notifies broker to exercise option rights
  2. Broker submits to OCC by 5:30 PM ET deadline
  3. OCC randomly assigns a seller
  4. Shares change hands at strike price
  5. Settlement occurs (T+2 for stocks)

You can only exercise options you own (long positions).

Call Exercise Example

Own $50 call, stock at $55:

  • Exercise: Pay $5,000, receive 100 shares
  • Now own shares with $50 cost basis
  • Current value: $5,500
  • Captured $5 intrinsic value

Put Exercise Example

Own $50 put, stock at $45:

  • Exercise: Sell 100 shares for $5,000
  • Must already own shares
  • Receive strike price regardless of market
  • Captured $5 intrinsic value

Exercise vs Selling – The Critical Decision

Usually, selling the option is better than exercising:

Why Selling Usually Wins

$48 call with stock at $52, option worth $4.30:

  • If Exercised: Capture $4 intrinsic ($52-$48)
  • If Sold: Capture $4.30 ($4 intrinsic + $0.30 extrinsic)
  • Better Choice: Sell for extra $0.30 per share

Exercising forfeits remaining time value.

When Exercise Makes Sense

Despite losing extrinsic value, exercise when:

  • Want to own shares long-term
  • Dividend capture opportunity
  • No bid or wide spread
  • Deep ITM with minimal extrinsic
  • Tax timing considerations

American vs European Exercise

Exercise rules depend on option style:

American Style (Most stock options):

  • Exercise any time before expiration
  • Flexibility for buyers
  • Early exercise possible
  • Assignment risk for sellers

European Style (Index options like SPX):

  • Exercise only at expiration
  • No early exercise
  • Cash settled
  • Simpler for sellers

Know your option style before trading.

Early Exercise Scenarios

Rational early exercise happens in specific situations:

Dividend Capture

Stock at $52, own $50 call worth $2.30:

  • $0.50 dividend tomorrow
  • Extrinsic value: $0.30
  • Dividend exceeds extrinsic
  • Exercise to capture dividend

Deep ITM No Extrinsic

Stock at $60, own $50 call worth $10.00:

  • All intrinsic value
  • No time premium left
  • Bid-ask spread wide
  • Exercise equals selling

Hard-to-Borrow Stocks

Put exercise on hard-to-borrow:

  • Allows immediate short sale
  • Avoids borrow costs
  • Captures short opportunity
  • Worth losing small extrinsic

Automatic Exercise

Expiration day exercise rules:

Auto-Exercise Threshold

OCC Rule: ITM by $0.01 or more

  • $50 call with stock at $50.01 = auto-exercise
  • $50 put with stock at $49.99 = auto-exercise
  • Protects forgotten positions
  • Can override with “do not exercise”

Preventing Auto-Exercise

When you don’t want exercise:

  • Insufficient funds for shares
  • Don’t want position
  • Tax considerations
  • Notify broker by deadline

Exercise Process Steps

How to exercise when desired:

Through Your Broker

  1. Check extrinsic value first
  2. Confirm shares/cash available
  3. Submit exercise request (app/phone)
  4. Receive confirmation number
  5. Monitor account for execution

Exercise Deadlines

  • Regular hours: By market close
  • After-hours: Usually by 5:30 PM ET
  • Expiration day: Earlier deadlines
  • Broker specific: Check your rules

Exercise Costs and Logistics

Hidden considerations:

Exercise Fees: $0-20 per contract

  • Some brokers charge
  • Adds to cost basis
  • May affect small positions

Settlement Timing:

  • Options settle T+1
  • Stock settles T+2
  • Cash/margin implications
  • Plan accordingly

Tax Implications:

  • Starts holding period for shares
  • No immediate tax on exercise
  • Cost basis = strike + premium
  • Track for future sale

Common Exercise Mistakes

Exercising OTM: Losing money immediately Ignoring Extrinsic: Leaving money on table Missing Dividends: Not checking ex-dates Poor Timing: Exercising too early Forgetting Costs: Not factoring fees/taxes

Costly Mistake Example

Excited trader exercises $50 call:

  • Stock at $51
  • Option worth $1.80
  • Exercises capturing $1.00
  • Loses $0.80 extrinsic
  • Could have sold for $180 more

Strategic Exercise Uses

Advanced exercise applications:

Stock Acquisition

Using options to enter positions:

  • Buy calls during volatility
  • Exercise when ready to own
  • Lower entry than buying shares
  • Psychological commitment

Tax Timing

Exercise for tax purposes:

  • Defer gains to next year
  • Start long-term holding period
  • Avoid wash sale rules
  • Coordinate with tax advisor

Portfolio Rebalancing

Exercise to adjust holdings:

  • Convert options to shares
  • Maintain target allocation
  • Reduce option exposure
  • Simplify positions

Exercise Decision Framework

Before exercising any option:

  1. Calculate extrinsic value (Premium – Intrinsic)
  2. Check dividend dates if applicable
  3. Compare to selling option instead
  4. Verify account ready (cash/shares)
  5. Consider tax impact of acquiring shares
  6. Factor in fees from broker
  7. Make rational choice not emotional

Key Takeaways

Exercise:

  • Active choice by option buyers
  • Uses rights to buy/sell shares
  • Usually worse than selling option
  • Forfeits extrinsic value
  • Makes sense in specific cases
  • Can happen early (American style)
  • Auto-exercise if ITM at expiration

Exercise is a powerful right but often misused tool. Smart traders know that selling an option usually captures more value than exercising. However, understanding exercise mechanics helps you make informed decisions when exercise does make sense, avoid costly mistakes, and properly manage positions approaching expiration. Whether acquiring shares for the long term or capturing dividends, exercise when the numbers support it, not emotions.