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 IJK — iShares S&P Mid-Cap 400 Growth ETF
| Substitute | Correlation | Book overlap | Fee vs IJK | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJH iShares Core S&P Mid-Cap ETF | 0.967 | 56% | -12bp | $128.4B | different index | Compare |
| VBK Vanguard Small Cap Growth Index Fund | 0.946 | 39% | -10bp | $17.7B | different index | Compare |
| ISCG iShares Morningstar Small-Cap Growth ETF | 0.946 | 27% | -11bp | $1B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.947 | 17% | -12bp | $58.9B | different index | Compare |
| ESML iShares ESG Aware MSCI USA Small-Cap ETF | 0.939 | 18% | same | $3B | different index | Compare |
| IMCG iShares Morningstar Mid-Cap Growth ETF | 0.931 | 8% | -11bp | $4.2B | 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