start thinking about tax-loss situations I like the energy trust sector-- buy weakness check this out <A HREF="http://www.theglobeandmail.com/servlet/story/RTGAM.20061217.wtrustss1217/BNStory/Business/home" target="_blank">http://www.theglobeandmail.com/servlet/story/RTGAM.20061217.wtrustss1217/BNStory/Business/home</A>