Tax Alpha Insider

Tax Alpha Insider

A market maker leaked a list of 44 ETFs that were seeded in-kind

Uses include entire mutual funds and hedge funds, and separate accounts

Brent Sullivan's avatar
Brent Sullivan
Mar 04, 2025
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Seeding ETFs in-kind via Section 351 conversion is more common than I thought

A market maker shared a list of ETFs seeded in-kind with me last week. It included 44 ETFs, including 3 seeded by entire hedge funds, 23 seeded by entire mutual funds, and 1 closed-end fund, and 17 by separate accounts.

Get up to speed on Section 351 conversion here.

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