The current long-term capital gains tax rate, with some exceptions, is either 0 percent or 15 percent depending on what ordinary income tax rate you fall into. But in 2011, these rates increase to 10 percent and 20 percent. That means if you have some investments that have done well, you may want to consider selling them this year to take advantage of the lower tax rates. If you are currently within the 0 percent long-term capital gains rate, it’s probably an easy decision. But for those in the 15 percent bracket, saving 5 percent over next year’s higher rate is significant also. Of course, an investment’s tax consequences are just one factor to consider when deciding whether to sell, so consult with your financial adviser first.