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 SVAL — iShares US Small Cap Value Factor ETF
| Substitute | Correlation | Book overlap | Fee vs SVAL | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJS iShares S&P Small-Cap 600 Value ETF | 0.937 | 15% | -2bp | $8.4B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.925 | 7% | -14bp | $111.3B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.922 | 1% | -14bp | $712M | different index | Compare |
| IJJ iShares S&P Mid-Cap 400 Value ETF | 0.896 | 3% | -2bp | $9.1B | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.896 | — | -13bp | $30.1B | different index | Compare |
| IWN iShares Russell 2000 Value ETF | 0.930 | 13% | +4bp | $14.7B | 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