I am just becoming familar with these funds as a new client trades them. From what I have read so far, buys and sells of these funds are not treated in any special way (except in connection with some wash sales per a tax planning thread dated March 2006 which I read here). Otherwise the rules for buys and sells of stocks/mutual funds would apply to ETFs. Am I correct? Are there any resources that would help me to become more familiar with these securities?