Mark Hebner teaches investing concepts through his many paintings created by Lala Ragimov. The Tax Loss Harvesting painting portrays an important opportunity available to investors in down markets. During stormytimes, there is a silver lining that can be accessed for taxable accounts, thus benefiting investors even when things look bad. Hebner explains the mechanics of tax loss harvesting, which can be found in Step 12 of the 12-Step Program.