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
| Substitute | Correlation | Book overlap | Fee vs OUSA | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IVE iShares S&P 500 Value ETF | 0.850 | — | -30bp | $48.8B | different index | Compare |
| IUSV iShares Core S&P U.S. Value ETF | 0.843 | — | -44bp | $27.3B | different index | Compare |
| DSTL Distillate U.S. Fundamental Stability & Value ETF | 0.827 | — | -48bp | $2B | 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
Cached coverage for 2,091 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-06 (1,063 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-08. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.