™A ticker change alone does not settle wash-sale identity. Holdings, rights and facts of the instruments require review under the relevant tax rules.
Taxes & Account Rules
Substantially identical
A facts-and-circumstances standard used in the wash-sale rule; related investments are not automatically identical, and a different ticker is not automatically sufficient.
Plain-English context
Put the definition to work.
A different ticker or a fixed overlap percentage is not a universal wash-sale safe harbor.
Further reading and verification. Examples are hypothetical, not current quotes or recommendations. Product terms, tax treatment and market rules can change. IRS Publication 550 — investment income and expenses