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 SMOT — VanEck Morningstar SMID Moat ETF
| Substitute | Correlation | Book overlap | Fee vs SMOT | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| MOAT VanEck Morningstar Wide Moat ETF | 0.878 | 21% | -3bp | $12.2B | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.889 | 8% | -42bp | $30.1B | different index | Compare |
| VOE Vanguard Mid-Cap Value Index Fund | 0.850 | 15% | -42bp | $17.5B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.851 | 5% | -44bp | $58.9B | different index | Compare |
| FLOW Global X U.S. Cash Flow Kings 100 ETF | 0.821 | 11% | -24bp | $4132.70T | different index | Compare |
| VTV Vanguard Value Index Fund | 0.806 | 5% | -45bp | $125.5B | 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