P.S. Let me EDUCATE you a bit on the markets also and CORRECT your 100% incorrect statement. IF someone has a loss in a position- the "last chance" to sell in order to use it as a capital loss- assuming it's not held inside an IRA or similar and will be either a "short term" or "long term" capital loss- that can be used to "offset" any future capital gains, or depending on the size of the loss, be used as a maximum of $3000 per annual "loss" against other income on their tax return- that "last chance" would be a "sell order" on Monday, Dec 31st BEFORE THE CLOSE OF MARKET. Doesn't matter if it's ONE SECOND before the close- if the sell order is executed in 2012, then it's booked as a sale/loss for that calendar year. Again, you can thank me kindly. No charge to inform the misinformed. Thanks again.