Moska, I am not a tax adviser. I was wondering out loud about how people (both PC and GT) might be selling (or have sold) shares to deal with tax consequences now, in order to avoid higher taxes later. I fully understood Mack's description of a capital gains loophole. My point was that a conversion to a Roth IRA may be a similar mechanism for an individual investor and I was drawing a parallel. I am not sure you are right about the conversion amounts for an IRA to ROTH IRA. Please see this most recent article. I found the portion titled TURNING LEMONS INTO LEMONADE, which addresses some of what I was saying, to be interesting. This is getting off topic so I am sure it can be taken over to the off topic forum for further discussion. Again. I am not a tax adviser or an investment adviser and I only post this as pertaining to a possible explanation as to why ex employees of Poet might be selling, if they even are. http://www.nasdaq.com/article/keep-clients-looking-on-the-bright-side-during-periods-of-volatility-cm633721