Like  other firms we look at your portfolio at year end to see if we should harvest tax losses to offset gains realized in the year.  And we look at how to most tax effectively hold different asset classes between different family accounts depending on the tax attributes of each account.  But with a greater knowledge of your tax situation we can go further.  We identify the benefit of realizing losses to carry back to shelter capital gains realized in previous years.  We harvest additional taxable income in years that it will help to utilize medical or charitable tax credits.  We put in place appropriate income splitting strategies to lower your overall family tax bill.  And we are attuned to the tax attributes of all aspects of your portfolio.