Actually this is an interesting side effect of shorting being banned... if you could short the heads then there would be no gap - and probably a premium on the oppies.
If you can organise a covered short sell of the heads through a broker you can short the heads buy the oppies and covert to return the new shares to the broker.
Only problem is finding a broker to do it with.
free money courtesy of avb - avbob, page-13
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