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 DGRS — WisdomTree U.S. SmallCap Quality Dividend Growth Fund
| Substitute | Correlation | Book overlap | Fee vs DGRS | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.925 | — | -32bp | $111.3B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.922 | — | -32bp | $712M | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.914 | — | -31bp | $30.1B | different index | Compare |
| IJT iShares S&P Small-Cap 600 Growth ETF | 0.860 | — | -20bp | $8.4B | different index | Compare |
| IWS iShares Russell Mid-Cap Value ETF | 0.832 | — | -15bp | $16B | different index | Compare |
| IJH iShares Core S&P Mid-Cap ETF | 0.832 | — | -33bp | $128.4B | 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