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 XSD — SPDR S&P Semiconductor ETF
| Substitute | Correlation | Book overlap | Fee vs XSD | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SOXX iShares Semiconductor ETF | 0.938 | 36% | same | $44B | different index | Compare |
| XLK Technology Select Sector SPDR Fund | 0.845 | 20% | -26bp | $124.1B | different index | Compare |
| QQQ Invesco QQQ Trust | 0.835 | 16% | -15bp | $498.5B | different index | Compare |
| IGM iShares Expanded Tech Sector ETF | 0.839 | 17% | +6bp | $10.6B | different index | Compare |
| IYW iShares U.S. Technology ETF | 0.816 | 17% | +5bp | $25.7B | different index | Compare |
| IXN iShares Global Tech ETF | 0.839 | 15% | +6bp | $9.2B | 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