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 OUSM — ALPS O'Shares U.S. Small-Cap Quality Dividend ETF Shares
| Substitute | Correlation | Book overlap | Fee vs OUSM | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VBR Vanguard Small Cap Value Index Fund | 0.901 | — | -41bp | $30.1B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.877 | — | -42bp | $712M | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.852 | — | -42bp | $111.3B | different index | Compare |
| IWS iShares Russell Mid-Cap Value ETF | 0.850 | — | -25bp | $16B | different index | Compare |
| IMCV iShares Morningstar Mid-Cap Value ETF | 0.839 | — | -42bp | $1.2B | different index | Compare |
| VOE Vanguard Mid-Cap Value Index Fund | 0.836 | — | -41bp | $17.5B | 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