Every year or so, I sell my investments and then immediately buy them again. I do this because I'm in a low enough tax bracket that I don't have to pay capital gains on my long term investments, so I'm trying to capture as many gains as I can before I rise into a higher tax bracket. I talked to someone a while ago about this and he had a name for it, but I can't remember what it is. Does anyone know what this strategy is called?
In case it is relevant, my investments are all index funds.