Topic
Section 351 Exchanges
How advisers move appreciated stock into an ETF tax-free under IRC Section 351, when it works, and when stuffing or sequential seeding trips 351(e).
37 posts
Two reasons seeding ETFs in-kind is going mainstream
Announcing... 351.tax (database and visuals)
Tax-aware long/short: integrated to overlay via Section 351
In-Kind ETFs, IRS priorities, memes and more
Managing Concentrated Public Stock Positions by Seeding an Exchange-Traded Fund
ETFs seeding in-kind raised ~$3bn in 2025
Why "walking down" a concentrated position by seeding ETFs could be problematic
Alpha Architect launches another low-distro equity ETF seeded in-kind: ~$470 million
Individual investors can seed ETFs in-kind thanks to an exception to an exception
"Just sell the damn stock"
An exchange fund will seed an ETF in-kind... again
Emerging market ETFs have a spooky secret
Cambria's GEW launched today with $155mm
How an exchange fund unblocks billions by seeding an ETF in-kind
Don't call it a comeback: Cambria's latest ETF seeded in-kind raises ~$100 million
Tax-aware long/short... what if the long is an ETF?
I printed (another) 50 copies of The Adviser's Guide To Seeding an ETF In-Kind
Is tax-aware long/short just a shiny object?
I co-authored a blog for Kitces about seeding an ETF in-kind
Is seeding an ETF in-kind the right strategy?
A market maker leaked a list of 44 ETFs that were seeded in-kind
An ETF seeded with other ETFs launched with $440 million
Will the dad tax embitter the next generation?
How Hill Investment Group gathered $500 million in-kind for its new ETF
28 weeks later: What's stopping Cambria Tax Aware ETF from hitting its target allocation?
28 days later: Cambria Tax Aware ETF (ticker TAX) at launch and today
De-risking concentrated stock by seeding an ETF in-kind
$27 million AUM contributed in-kind to Cambria Tax Aware ETF (TAX)
Can I diversify a large single-stock holding tax-free by seeding an ETF in-kind?
In-kind of a big deal: TAX launches soon
Can I seed an ETF in-kind using mutual fund shares?
Will seeding ETFs in-kind go mainstream? "I doubt it"
Fortune Favors The Brave... Until it Doesn't
Seeding an ETF In-Kind: FAQs and Video with Meb Faber and Pat Cleary
TAX distills a century of tax strategy into an ETF
