I have a substantial loss in VBR (Small Cap Value MSCI US Small Cap Value Index) and the lower P/E target definitely hasn't offered any benefit in a downturn which is why I had it in the portfolio.

Do you think that moving the VBR to VB (Small Cap CRSP US Small Cap Index) would trigger a wash rule at the broker or audit? In the top 10 holdings, there are only two companies of overlap and completely different weightings on those.

Doesn't it depend on the index they track? Like VTI and VOO are different

Well, I did it anyway. I will worry about the taxes later. Now, I have until the end of the year to figure it out.

Definitely not a wash sale.

No wash sale.

Along these lines...
VV (Lrg cap)
VO (Mid cap)
VB (Sm cap)

Would selling each of these to capture losses and immediately buying their corresponding Value and Growth etfs. Or trigger wash sale either?

So say sell all VV and put half in the Large value and half in Large Growth.
Same for mid cap same for small cap?