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 JPSE | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.959 | — | -26bp | $16B | different index | Compare |
| VIOO Vanguard S&P Small-Cap 600 ETF | 0.957 | — | -19bp | $2.9B | different index | Compare |
| GSSC GS ActiveBeta U.S. Small Cap Equity ETF | 0.952 | — | -9bp | $518M | different index | Compare |
| SLYG State Street SPDR S&P 600 Small Cap Growth ETF | 0.937 | — | -14bp | $4.8B | different index | Compare |
| VIOG Vanguard S&P Small-Cap 600 Growth ETF | 0.935 | — | -14bp | $954M | different index | Compare |
| IWM iShares Russell 2000 ETF | 0.934 | — | -10bp | $75.1B | 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 2,093 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-22 (1,065 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-23. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.