Capital losses can offset unlimited gains, but wash-sale violations eliminate benefits. OBBB increased the importance of coordinated harvesting strategies.

Why Losses Go Unused

Most investors:

• Harvest losses without substitution

• Ignore entity-level gains

• Violate IRC §1091 wash-sale rules

Lakeline Tax coordinates harvesting across:

• Individual accounts

• Pass-through entities

• Liquidity events

Lakeline Investment Tax Strategy

As explained in Lakeline Tax’s OBBB Texas tax framework…

Losses are assets—if engineered correctly.
Schedule an investment tax strategy session