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 VOE — Vanguard Mid-Cap Value Index Fund
| Substitute | Correlation | Book overlap | Fee vs VOE | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IMCB iShares Morningstar Mid-Cap ETF | 0.895 | 40% | -3bp | $1.7B | different index | Compare |
| VTV Vanguard Value Index Fund | 0.922 | 22% | -3bp | $125.5B | different index | Compare |
| IUSV iShares Core S&P U.S. Value ETF | 0.906 | 15% | -3bp | $28.1B | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.911 | 3% | same | $30.1B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.893 | 0% | -1bp | $712M | different index | Compare |
| ILCV iShares Morningstar Value ETF | 0.837 | 12% | -3bp | $1.3B | 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