Mark-to-market accounting and qualified dividends (tax question)

If I have elected mark-to-market accounting, and I held a stock over its dividend date and met the requirements for a qualified dividend, is the dividend still qualified?

If the answer is yes to the above question, suppose I hold a stock for 70 days starting December 1st and its dividend is on December 15th. Does the fact that I technically have to sell and rebuy the position on December 31st due to mark-to-market accounting make it so the dividend is not qualified?

Thanks for any insight you might have.
 
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