The business section of the New York Times ran a full page ad yesterday from Smith & Wollensky, one of my old hang outs at Morgan Stanley, offering “Steak for Stock”. Bring in share certificates, and the steak restaurant will give you today’s market equivalent value in food. Bring in two shares of Goldman Sachs (NYSE:GS) (yesterday’s close $157), and you get four prime filet mignons, fabulous sides, and two bottles of reserve Napa wine. Deliver two shares of Citigroup (NYSE:C), and they’ll serve you a half portion of creamed spinach. Have they found a great way to beat the capital gains tax, or what? Just digest your unrealized gains and dispose of them accordingly. The ad ends by saying they will even accept stock for General Motors. That will probably get you a breath mint at the cash register.