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Investors & landlords
if you sell a stock at a loss and then buy back that same stock within 30 days, it will trigger a 'wash sale'.
if you are slowly exiting this stock, a simple solution would be to sell additional stock shortly after the grant is distributed.
1) I sold 1000 shares stock ABC at a significant loss on 1/25/21
2) I "purchase" 500 shares of ABC stock on 1/31/21, which will create a wash sale on half of the transaction that occurred on 1/25/21. This 'purchase' is an RSU where the restriction is now satisfied . The wash sale will remain in place until an additional 500 shares are sold.
3) on 2/1/21 I sell 500 shares of ABC stock (doesn't matter which lot) which will reverse the wash sale from step 1.
ps - when you state 'grant distributed', I take that to mean the restriction is removed from an RSU. if you are simply granted more shares with restrictions, those don't count in any wash sale discussion because you don't really own those shares.