[Bitcoin Pulls Back 30%, Potential Tax-Loss Harvesting Opportunity] On December 26, Bitcoin has fallen approximately 30% from its all-time high. Bloomberg reports that this situation is creating a rare tax strategy opportunity. Multiple financial advisors have pointed out that tax-loss harvesting involving digital assets may see a significant increase this year. As of now, Bitcoin has declined about 5% year-to-date, while the S&P 500 Index has risen approximately 18% over the same period. Before the end of the year, some investors may choose to sell Bitcoin positions with unrealized losses to offset capital gains from stock investments.