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 UPGD — Invesco Raymond James SB-1 Equi
| Substitute | Correlation | Book overlap | Fee vs UPGD | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VBR Vanguard Small Cap Value Index Fund | 0.880 | 2% | -33bp | $30.1B | different index | Compare |
| VOE Vanguard Mid-Cap Value Index Fund | 0.835 | 11% | -33bp | $17.5B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.833 | 2% | -35bp | $58.9B | different index | Compare |
| VTV Vanguard Value Index Fund | 0.806 | 6% | -36bp | $125.5B | different index | Compare |
| MOAT VanEck Morningstar Wide Moat ETF | 0.848 | 14% | +6bp | $12.2B | 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