Thanks Wick- Most people don't need the assistance of a CPA or Tax attorney. Since my 'day' job provides a salary that demands CPA review each tax season I utilize my time with the CPA wisely. I will hold until we recover or am forced to write the entire investment off. My options are already predetermined by existing Tax Laws... Here's another good document for others to read through regarding tax losses- http://www.bankrate.com/brm/itax/Edit/news/stories/20001025a.asp