Personally, tax loss won't benefit my POET in a roth IRA. additionally, should substantial price appreciation come into play at some point, then, I would be so lucky to be dealing in long term capital gains on non IRA. Furthermore, I am not sure where the benefit of a paper loss is in such circumstances, if near term gains are anticipated, where there could be short term capital gains in play. Is there really benefit by taking a loss on POET, then buying it back, potentially higher? The other consideration would be gains to be offset in another stock perhaps with the risk of fomo! IMO