Diversify Your Portfolio Tax Deferred with 351 Exchange

Section 351 Exchange

A Section 351 exchange allows investors to transfer appreciated assets into a newly created ETF without triggering immediate capital gains taxes, provided the portfolio meets diversification requirements and the contributor maintains at least 80% control post-exchange. This tax-efficient structure is particularly valuable for investors with concentrated positions or SMAs seeking to reposition without taxable rebalancing.

Learn More at ExchangiFi

Learn How ExchangiFi Works

Basic 351 ETF Exchange Rules

351 Exchange Process on ExchangiFi.com

351 Exchange Process

Visit ExchangiFi.com, checkout the tools, and register for an account.

351 Exchange Services

Learn about these strategies or participate in upcoming ETF launches designed for 351 transfers? Visit ExchangiFi.com to explore investor insights, eligibility criteria, and the next wave of tax-efficient portfolio innovation.

351 Exchange Rules & Regulations

Learn More Here

A Section 351 exchange allows investors to transfer appreciated property to a corporation in exchange for stock without recognizing gain, provided the transferors control at least 80% of the corporation immediately after the exchange.

Try Our 351 Exchange Calculator

Investors & Advisors

Learn how to participate in a syndicated 351 exchange to diversify your portfolio into a new ETF tax deferred.

ETF Issuers

ETF Issuers and Asset Managers can learn how to raise seed capital for their upcoming ETF launches.

Previous 351 Exchanges

Headlines from Syndicated ETF Launches

Amplius Rolls Out Tax-Smart ETF to Help Investors Shed Stock Concentration Without Triggering Capital Gains

Firm’s Inaugural Fund Leverages the “351 Exchange” Rule to Offer Tax-Deferred Diversification for Holders of Long-Held, Low-Basis Equities

Cambria and ETF Architect Announce Cambria Endowment Style ETF (ENDW)

Joins TAX as Cambria’s Second 351 Exchange. ETF provides diversified, global exposure inspired by endowment-style investing strategies.

Exchange Traded Concepts Announces Launch of Bluemonte ETF Suite

Exchange Traded Concepts (ETC), a leader in providing innovative ETF solutions, is delighted to introduce the new lineup of Bluemonte ETFs: Bluemonte Dynamic Total Market ETF 

Latest News & Research