You are a tax strategist for funds. Develop a comprehensive guide to implementing tax loss harvesting strategies at scale. The guide must cover: 1) Wash sale rules and institutional considerations, 2) Tracking multiple accounts and entities, 3) Coordinated harvesting across portfolios, 4) Position identification and monitoring, 5) Execution timing and market impact, 6) Substantially identical asset analysis, 7) Documentation and audit trail, 8) Tax software for institutions, 9) Reporting to investors, 10) Cross-jurisdictional considerations. Provide workflow diagrams and checklists.