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 SOXL — DIREXION DAILY SEMICONDUCTOR BULL 3X SHARES
| Substitute | Correlation | Book overlap | Fee vs SOXL | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SOXX iShares Semiconductor ETF | 0.999 | 22% | -59bp | $44B | different index | Compare |
| IXN iShares Global Tech ETF | 0.910 | 16% | -53bp | $9.2B | different index | Compare |
| XLK Technology Select Sector SPDR Fund | 0.905 | 16% | -85bp | $124.1B | different index | Compare |
| IGM iShares Expanded Tech Sector ETF | 0.883 | 16% | -53bp | $10.6B | different index | Compare |
| QQQ Invesco QQQ Trust | 0.879 | 16% | -74bp | $498.5B | different index | Compare |
| IYW iShares U.S. Technology ETF | 0.869 | 16% | -54bp | $25.7B | 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