A hundred shares you already own with a call sold against them. The premium is income and a thin cushion, and in return those shares are committed for sale at the strike for the life of the option. It is the most widely held options position and among the most widely misread: the risk sits in the stock underneath, not in the option, and one or two per cent of premium does not change what a holding can lose. Early assignment around an ex-dividend date is routine rather than exotic. Set the strike and expiry here and read the return if called away next to the drawdown the shares can still take.
Requires the 100 shares already held or bought in the same order as a 'buy-write' — most brokers offer that as a single combined ticket, avoiding being filled on the stock and not the call in a fast market. The strike is the only real decision once the shares are owned; a higher strike sells for less premium and leaves more room for the stock to run before being called away. Because assignment can happen any time the call is in the money, not only at expiry, treat the shares as sold the moment the strike is comfortably exceeded.
Selling calls against shares held in a tax-advantaged account avoids the wash-sale and short-term-gain complications that repeated assignment can create in a taxable one, which is one reason this structure is disproportionately common in retirement accounts. Rolling the call out and up before expiry — buying back the near option and selling a later, higher-strike one — is the standard way to keep the shares through a rally that would otherwise trigger assignment, usually at a net debit. Selling calls against only part of a holding, rather than the whole position, is a common way to keep some uncapped upside while still collecting some premium.
Common mistake. The common mistake is selling calls against a core long-term holding and then being surprised at assignment during a rally, treating a structure built to cap upside as though the upside were still fully open.
| # | Action | Instrument | Strike |
|---|---|---|---|
| 1 | Hold | Shares ×100 | — |
| 2 | Sell | Call | 240 |
Computed from the same strikes and net premium as the worked example above — not a simulation, the closed-form payoff evaluated at each price.
| AAPL at expiry | P&L |
|---|---|
| 180 | -$3590.00 |
| 200 | -$1590.00 |
| 220 | $410.00 |
| 240 | $2410.00 |
| 260 | $2410.00 |
| 280 | $2410.00 |
| Strategy | Market view | Opened for | Legs vs. this one |
|---|---|---|---|
| Cash-Secured Put | Neutral to bullish — income or acquisition | Credit | -1 |
| Collar | Neutral — hedged, bounded | Debit or credit | +1 |
| Covered Futures Call | Neutral to mildly bullish — futures income | Margin | same |
| Bear Call Spread | Bearish to neutral — income | Credit | same |