◆ Always-on Worker
Scans taxable accounts daily for harvestable losses, books them into a compliant replacement that holds the market exposure, and tracks the 30-day wash-sale window by the calendar. Runs as a continuous sweep, every swap gated on an independent wash-sale recheck.
Memory
Working The account's lots, unrealized P&L and the 30-day wash-sale window.
Episodic Lots already harvested and the replacement positions held.
Semantic Wash-sale rules, substantially-identical determinations, gain-budget targets.
Store Tax-lot ledger + harvest history
Orchestration
pipeline MCP
Harness · Managed Agents … scheduled daily scan; deterministic tax-rule tool calls.
Tools
{ } Tax-lot accounting API ⌕ Substantially-identical mapping Retrieval ›_ Wash-sale rule check Code exec { } Order management system API
Evals & guardrails
- Every harvest passes an independent wash-sale recheck before staging.
- Replacement holdings validated as not substantially identical against the rule set.
- Realized-gain budget enforced per account; breaches block and escalate.
Frontier edge
- ▲On-device / edge inference: a local low-latency model screens lots on the real-time path so harvest windows are caught the moment a position dips, not on a nightly batch.
- ▲Formal action-gating: a swap that fails the wash-sale or substantially-identical check provably cannot be staged; the rule-tool veto is signed into the audit trail.
- ▲World-model simulation: projects the after-tax exposure of each replacement and its forward wash-sale risk before booking, not just the instantaneous loss.
A sample run
Trigger Daily sweep finds a position 9% underwater in a taxable account.
- 1Confirm no purchase of the lot or a replacement within the wash-sale window.
- 2Select a non-substantially-identical replacement holding the exposure.
- 3Stage the swap and record the harvested loss against the gain budget.
Output A staged loss-harvest trade pair, wash-sale-clean, queued for execution and logged to the tax ledger.
In numbers
100%
Taxable accounts scanned / day
+0.8% / yr
Captured tax alpha
Handoffs
Hands to → Trade Implementation Agent