IncomeShares Nasdaq 100 Options (0DTE) ETP is an exchange-traded product that dynamically allocates between direct investments in Invesco QQQ Trust shares and selling zero days to expiration put options on the Nasdaq 100 index or the Invesco QQQ Trust. This cash-secured put plus equity strategy seeks to generate monthly distributions from option premiums and interest on uninvested cash, while providing upside exposure through its QQQ holdings and the strikes of sold in-the-money puts. The ETP holds a combination of physical QQQ shares, cash collateral, and short put positions, focusing on the technology-heavy Nasdaq 100 constituents across sectors like information technology, communication services, and consumer discretionary. Domiciled in Ireland and launched in 2024, it employs physical replication and distributes income monthly to investors seeking Nasdaq 100-linked returns enhanced by daily options activity in the derivatives market.