Capital gains distribution season is fast approaching. It’s shaping up to be an average year for capital gains, but regardless of their size, now’s the most important time to pay attention to the details and the calendar.

If you need a refresher on capital gains, see my Capital Gains 101 and 102 articles. If you don’t have time for those articles, here are the absolute basics:

Every December, Vanguard must pay out interest, income and trading profits (called capital gains) that have accumulated over the year. You'll receive a distribution if you own a fund on its record date.

As a fund shareholder, you are taxed on the capital gains you receive, even if you automatically reinvest the distribution into the fund.

When it comes to retirement accounts (IRAs, 401(k)s, etc.), you don’t have to be so cautious. But many of you have investments in taxable brokerage accounts—that’s where you need to be paying attention.

At the end of October, I provided an early look at what we might expect from distribution season. Today, I have a more in-depth preview for you.

My goal is to give you the information you need to navigate the payout season with confidence. Below, I’ve laid out what Vanguard is expecting for distributions and when they plan to pay them out. You can also find distribution details on the PRIMECAP Odyssey funds.

I pulled data from Vanguard’s website on November 11. Things can and do change, including distribution dates. So, watch Vanguard's website for any changes. I will try to keep you posted via the Weekly Brief.

Expected Capital Gain Distributions

In the table below, you can find the funds that Vanguard expects will distribute capital gains to shareholders. If you don’t see a fund on the list, it isn’t expected to pay out capital gains this year.

For each fund, you’ll find its record date, its per-share dollar distribution and the distribution expressed as a percentage of each fund’s price.

I find the percentage column useful when comparing funds with different share prices. But for many of you, having the per-share dollar amount makes it easier to calculate how much you will receive in gains. So, I show it both ways.

Also, this year I’ve added a “don’t purchase between” column to the table. This column only applies to taxable accounts and only if you want to follow my “1% rule” to avoid buying a distribution. The rule says that you avoid purchasing the fund one week ahead of a distribution for every 1% of estimated NAV the fund is paying out. (Note that for funds paying out less than 1% of NAV, I still suggest holding off making a purchase for the full week before the payout.)

Yes, for many funds paying out distributions, this would mean you refrain from making any additional purchases from now until after their December record date. This rule isn’t written in stone—it’s just a suggestion that has worked well for me.

Finally, based on subscriber feedback, I’ve added a column with each fund’s tickers.

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