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Long/Short
ETFs Seeding In-Kind
351
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351

ETF in-kind pipeline
A new widget to monitor the market
 • Brent Sullivan
Two reasons seeding ETFs in-kind is going mainstream
Big and little happenings
 • Brent Sullivan
Announcing... 351.tax (database and visuals)
Plus, holdings evolution of ETFs seeded in-kind by individuals
 • Brent Sullivan
Tax-aware long/short: integrated to overlay via Section 351
Long position cost basis is a finite resource
 • Brent Sullivan
Managing Concentrated Public Stock Positions by Seeding an Exchange-Traded Fund
Our full paper is on SSRN
 • Brent Sullivan and Elie Rozner
ETFs seeding in-kind raised ~$3bn in 2025
Happy New Year
 • Brent Sullivan
Why "walking down" a concentrated position by seeding ETFs could be problematic
As §351 transfers heat up... what could go wrong?
 • Brent Sullivan
An exchange fund will seed an ETF in-kind... again
Getting the band back together
 • Brent Sullivan
How an exchange fund unblocks billions by seeding an ETF in-kind
Investors denied by incumbent exchange funds have a disruptor to consider
 • Brent Sullivan
The ETF share class proves the staying power of the mutual fund
Advisers will have more ways to invest retirement account assets and lower transaction costs.
 • Brent Sullivan
Don't call it a comeback: Cambria's latest ETF seeded in-kind raises ~$100 million
"Advisors are starting to understand the power of the 351 ETF Conversion."
 • Brent Sullivan
Tax-aware long/short... what if the long is an ETF?
A novel approach to the 130/30 is compelling, but has a few tradeoffs
 • Brent Sullivan
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