Straddle technique flop is considered by many easier to learn, especially for younger jumpers, and thus has become the dominant technique. In 1993, an American high jumper Steve Harkins brought back the straddle style in the Master's division to break the Master's World Record and then went on to win the World's, beating a 'flopper' at the World Championships in Miyazaki Japan. Harkins used the 'head down first' style as did Brumel. At 6 '7" at the U.S. National Championships in Bozeman, Montana; in March 1993, Harkins was the highest jumper ever in the Master's to have used the straddle style. Straddle
Straddle expose the investor to unlimited losses (on the call) or losses limited to the strike price (on the put), whereas maximum profit is limited to the premium gained by the initial sale of the options. A tax straddle is straddling applied specifically to taxes, typically used in futures and options to create a tax shelter. For example, an investor with a capital gain manipulates investments to create an artificial loss from an unrelated transaction to offset their gain in a current year, and postpone the gain till the following tax year. One position accumulates an unrealized gain, the other a