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
| Substitute | Correlation | Book overlap | Fee vs BBRE | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| USRT iShares Core U.S. REIT ETF | 0.982 | — | -3bp | $3.7B | different index | Compare |
| DFAR Dimensional US Real Estate ETF | 0.972 | — | -11bp | $1.2B | different index | Compare |
| SCHH Schwab U.S. REIT ETF | 0.971 | — | -4bp | $7.3B | different index | Compare |
| FREL Fidelity MSCI Real Estate Index ETF | 0.958 | — | -3bp | $1B | different index | Compare |
| XLRE State Street Real Estate Select Sector SPDR ETF | 0.939 | — | -2bp | $7.7B | different index | Compare |
| DFGR Dimensional Global Real Estate ETF | 0.936 | — | -11bp | $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
Cached coverage for 2,133 funds. Latest price/flow record dates: 2024-08-23 to 2026-09-30 (1,104 funds with dated records). Fund details retrieved: 2026-09-02 to 2026-10-02. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.