I was out of town today and just got back to the ol' computer. Much to my surprise, I see a 13 post discussion on my request for information. Thanks to all of you for your input. I have block copied the chain to a saved email since there are many kernels of wisdom, tax strategy, cap gain-distrib-utbi inputs, etc that I will likely want to refer back to in the future.
That said, seeing the strong correlation between LINE and EVEP performance and thinking by 31 day in and out window is during a dead-time (so to speak) between distributions and before year end, I am going to go the EVEP replacement route. I dont know if it is a "sign" or not, but the coincidence between both LINE and EVEP rising an identical $.69 a share today seems compelling (whether or not an equal rate of return). Anyways, I am off on my journey to wash sale avoidance with EVEP as replacement shares.
If, by chance, there is anything significant I learn tax-wise from my little exercise, I will endeavor to report back later. (Of course, I probably will not be able to explain the nuances of the trade and related tax consequences as articulately as the rest of you). Thanks again for the input.