Tax-loss harvesting is a strategy that involves which of the following?

a.Selling securities at a loss to offset realized capital gains
b.Buying more of a losing position to lower the average cost
c.Deferring all sales until retirement
d.Converting losses into ordinary income

Explanation

Tax-loss harvesting sells losing positions to realize capital losses that can offset realized capital gains and, within limits, ordinary income. Investors must observe the wash-sale rule, which disallows the loss if a substantially identical security is repurchased within 30 days. The strategy improves after-tax returns.

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