Using per-lot cash/stock election it's possible to have capital loss at a lot level which needs to be accounted for

[hickeng]

Running the strategy solver results in selecting higher basis lots for pure cash, which results in a lower cash amount than the vmw basis.... aka a loss. This isn't a bug from a tax reporting/estimation standpoint, but is from the perspective of presenting the overview.

You cannot realize a loss in the merger, but I do not know whether this is at a per-lot, per-share, or aggregate holding level.

• [ ] determine the granularity at which the "cannot take a loss" rule applies
• [ ] figure out what this should look like on the f8949
• [ ] enhance solver to be aware of loss write-off and assign those lots as balance lots

[hickeng]

For now I've used MAX(gain, 0) for the f8949 columns to just drop any capital loss. This obviously isn't ideal as it prevents offsetting that loss in the future, but perhaps that's just the price paid for deferring tax.

Adding a task to the description to look at enhancing the solver to not select lots in actual loss state for cash assignment.