351 Guides
Guides, news, and research to help financial advisors navigate Section 351 exchanges with confidence.
Start typing to search…
351 Exchange Rules & Regulations
A 351 tax-free conversion lets investors transfer appreciated assets into an ETF without immediate taxes, preserving cost basis and enabling diversification.
Trust Participation in Section 351 Tax-Free Exchanges: A Comprehensive Analysis
Trusts can participate in Section 351 exchanges, but structure matters. Classification affects transferor status, control, and tax-free eligibility.
How Smart Investors Use ETFs to Defer Taxes When Rebalancing Their Portfolios
Most investors think rebalancing means paying taxes. With ETFs and Section 351 exchanges, you can defer gains and keep more wealth compounding tax-efficiently.