I understand the accounting (semi-retired CPA). 

Swartz Private Equity, LLC, Atlanta, Georgia, an institutional private equity fund, as such, is the CGT rate 15% on venture capital?

I was speculating as to why they might be selling, e.g. losses(but also, charitable donations etc., etc.), so as to then buy further stock with a higher base.

Could you explain if this makes sense, please? Thank you.

Be well