With the reporting of the 1099-Div coming out on January 31st the entire holding period cannot be observed with the dates, thus at this point it would fail the test (it would not have been held for 60 days but it cannot be known yet if it will be held for 60 days). BUT after the 1099 is issued and taking into consideration the entire holding period it would then become qualified. Do they then re-issue another 1099?
