No offer, solicitation, purchase or sale of securities will be made in any jurisdiction in which such offer, solicitation, purchase or sale would be unlawful.
Tax-loss harvesting is the practice of offsetting losses incurred on the sale of securities against taxable income to reduce tax owed or boost a refund.
The majority opinion in the case established that liability did not extend to aiders or abettors that participate in misstatements or omissions in connection with the sale of securities.
