strategy

Glossary terms related to strategy.

• Tax-Loss Harvesting

  Tax-loss harvesting is an investment strategy that realizes capital losses to offset capital gains, reducing taxable income. It requires careful attention to wash-sale rules under IRC § 1091.

• Model Portfolio

  A model portfolio is a pre-defined asset allocation template used by investment advisers to manage multiple client accounts consistently. It simplifies portfolio construction, rebalancing, and compliance documentation.