This strategy obviously isn't for everyone... But take Pitman33 for example. He bought in on Jan 8 @ .0197. See post #19101 http://investorshub.advfn.com/boards/read_msg.aspx?message_id=45316626 He could sell his 1M shares @ a loss of $15,700 and take that on his 2010 taxes. He could then buy back in thru a ROTH IRA and when this goes up enjoy tax free gains! 2X the bang for his troubles!!! 1000000 @ $0.0197 = $19,709.99 (based on $9.99 comm @ etrade) 1000000 @ $0.0040 = $4,009.99 LOSS $15,700.00 then when this hits $100/share (tax free!!!)... http://investorshub.advfn.com/boards/read_msg.aspx?message_id=53259827 I can wait 5 years!!! http://www.nationalledger.com/artman/uploads/cash_seized.jpg