Tax-Loss Harvest Finder
Sell the loss, keep the exposure. For any fund, ranked stand-ins that track the same market — scored on a year of price correlation, holdings overlap, and fee — with a flag when two funds follow the same index and a swap could look substantially identical.
Correlation computed on ~250 shared sessions per pair · not tax advice — the flag is a heuristic, your compliance desk has the final word
Stand-ins for BBSC — JPMorgan BetaBuilders U.S. Small Cap Equity ETF
| Substitute | Correlation | Book overlap | Fee vs BBSC | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VB Vanguard Small Cap Index Fund | 0.962 | — | -4bp | $58.9B | different index | Compare |
| ISCG iShares Morningstar Small-Cap Growth ETF | 0.961 | — | -3bp | $1B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.957 | — | -3bp | $111.3B | different index | Compare |
| IJH iShares Core S&P Mid-Cap ETF | 0.929 | — | -4bp | $128.4B | different index | Compare |
| VBK Vanguard Small Cap Growth Index Fund | 0.921 | — | -2bp | $17.7B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.908 | — | -3bp | $712M | different index | Compare |
RANKED BY CORRELATION, FEE, AND OVERLAP · “SAME INDEX” PAIRS ARE FLAGGED BECAUSE THE IRS HAS NEVER DEFINED “SUBSTANTIALLY IDENTICAL” — MOST DESKS TREAT SAME-INDEX SWAPS AS OFF-LIMITS AND DIFFERENT-INDEX SWAPS AS DEFENSIBLE