What are the tax consequences of loaning securities to one's broker aside from the dividends being paid as payment-in-lieu taxed as income?

I’m trying to understand the tax consequences of loaning securities to one’s broker in the United States:

1. The dividends of the loaned security are being paid as payment-in-lieu, which is taxed as income.
2. Long-term capital gains/losses made on the loaned security will not be turned into short-term capital gains/losses.

Is there any other tax consequences of loaning securities to one’s broker aside from the dividends being paid as payment-in-lieu taxed as income?