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PROOF LOG #031 SPY ACATS Non-Covered Missing Basis: Tax Lot Lineage Defense ACATS moved the position. The receiving surface did not carry the basis. FDL verified the prepared source-lot path. Receiving Surface ACATS Can Hide Missing Basis The shares arrived, but the receiving-custodian surface showed non-covered
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PROOF LOG #030 META RSU 1099-B Basis Mismatch: W-2 Basis Defense Broker basis is not the same as W-2 taxed basis. 1099-B Surface Can Miss W-2 Basis The broker sale surface may not carry W-2-supported §83 basis from the vest record. FDL View
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PROOF LOG #029 SNOW Household Wash Sale Recovery: Cross-Custodian Replacement Path One household. Multiple custodians. One hidden replacement path. Household Wash Sale Can Hide Replacement Path A custodian-level view may not show where a denied loss lives after replacement shares are purchased elsewhere. FDL View FDL Shows Basis
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PROOF LOG #028 NVDA Specific ID Selected-Lot Exit: Direct Indexing Bridge Direct indexing harvests losses. FDL verifies the selected-lot exit. Portfolio Action Direct Indexing Harvests Losses A tax-aware sleeve can create activity, but the outside concentrated position still needs a reviewable lot path. FDL View FDL Verifies
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PROOF LOG #027 QYLD Multi-Lot ROC Before Sale: 1099‑DIV Box 3 Basis Erosion High yield can hide which lot lost basis first. Client View QYLD Yield Can Hide Basis Erosion High distributions can look simple while Box 3 adjustments reduce basis by lot. FDL View FDL Shows Lot-
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FIELD GUIDE #026 Direct Indexing Harvests Losses. FDL Verifies the Tax Path. Direct indexing can create tax-aware portfolio activity. FDL verifies whether the prepared tax-lot path remains visible, reviewable, and audit-ready after the activity exists. Direct Indexing Portfolio Action Direct indexing can harvest losses, manage exposure, and
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PROOF LOG #025 Salesforce Partial ACATS Transfer: Residual Lot Basis Defense A partial ACATS transfer can split one Salesforce lot across custodians — and make the residual cost-basis path hard to reconcile. Transfer Surface CRM ACATS Can Break Lot Path The account moved, but the residual lot path still had
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PROOF LOG #024 PXD to XOM Cash-in-Lieu Continuity: New Ticker, Old Tax Lot A new ticker and cash-in-lieu can break the tax path. Broker Surface CIL Can Look Short A fractional cash-in-lieu row can appear newly acquired after a stock merger. FDL View Old
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PROOF LOG #023 AMLP ROC Before Sale: 1099-DIV Box 3 Basis Erosion High yield can look like income while basis is falling before sale. Client Surface High Yield Can Hide ROC Clients may see income while final 1099-DIV Box 3 is reducing basis before sale. FDL View AMLP
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PROOF LOG #022 QQQ Household Wash Sale Across Brokers One household. Two custodians. One hidden wash-sale path. Broker Blind Spot Household Wash Sale Missed One custodian sees a clean loss sale. Another sees a clean buy. FDL View QQQ Replacement Path FDL carries the CPA-prepared household wash-sale
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PROOF LOG #021 AMZN ACATS Transfer Date Reset: Acquisition Date Defense Basis right, term wrong: the cost basis transferred, but the acquisition date still needed verification. Transfer-Date Risk ACATS Can Reset the Date A transfer record can preserve basis while making the lot look newly acquired. FDL View Original
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PROOF LOG #020 META RSU Sell-to-Cover Basis Defense Sell-to-cover was not the end of the lot. Broker Risk Net-Share Basis Can Vanish Broker records can make the later net-share sale look like a new basis problem. FDL View Surviving §83 Basis The remaining META