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 NEAR — iShares Short Maturity Bond ETF
| Substitute | Correlation | Book overlap | Fee vs NEAR | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SLQD iShares 0-5 Year Investment Grade Corporate Bond ETF | 0.947 | — | -19bp | $2.4B | different index | Compare |
| ISTB iShares Core 1-5 Year USD Bond ETF | 0.939 | — | -19bp | $4.4B | different index | Compare |
| SHY iShares 1-3 Year Treasury Bond ETF | 0.930 | — | -10bp | $25.5B | different index | Compare |
| GVI iShares Intermediate Government/Credit Bond ETF | 0.875 | — | -5bp | $3.8B | different index | Compare |
| IEI iShares 3-7 Year Treasury Bond ETF | 0.872 | — | -10bp | $17.7B | different index | Compare |
| ICSH iShares Ultra Short-Term Bond ETF | 0.825 | — | -17bp | $8.6B | 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