Every 351 Exchange ETF. One Independent Research Platform.
Track the full universe of Section 351 ETFs — fund profiles, issuer analysis, holdings data, fee comparisons, and new launch alerts. Built for advisors who need to evaluate 351 exchange funds before recommending them to clients.
351-Eligible ETFs Tracked
Total AUM in 351 ETFs
New Launches This Quarter
ETF Issuers in the 351 Space
Funds Advisors Are Researching Right Now
These 351-eligible ETFs are generating the most interest among financial advisors. Each card shows the data that matters for due diligence — expense ratio, AUM, holdings count, strategy type, and issuer.
CAMV
Cambria Value & Momentum ETF
CAMV
Cambria Value & Momentum ETF
CAMV
Cambria Value & Momentum ETF
CAMV
Cambria Value & Momentum ETF
CAMV
Cambria Value & Momentum ETF
Side-by-Side: How Do These
strategies compare?
Modern wealth preservation requires sophisticated structural vehicles. We evaluate the leading tax-advantaged investment frameworks currently utilized by high-net-worth individuals.
STRATEGY
METHODOLOGY & IMPACT
Tax-aware long-short
By going long and short on stocks, you can harvest more losses regardless of whether the market goes up or down.
351 ETF conversions
FEATURED STRATEGY
You seed a new ETF with your appreciated securities, taking advantage of Section 351 of the tax code that enables individuals to form new companies with existing assets tax-free. The ETF can then wash out capital gains.
Box spread borrowing
You borrow against your portfolio using options, which gives you cash without having to sell appreciated assets and generates tax deductions in the form of capital losses.
No-distribution ETFs
These ETFs try to avoid income distributions, which are taxed at a higher rate than capital gains.
Trader funds
Hedge funds that trade enough can qualify for an IRS designation that makes their fees and expenses deductible from income. Some funds also use derivative transactions to generate ordinary losses.
Private Placement Life Insurance
A life insurance wrapper that lets you grow your investments without incurring any taxes. After you pass away, your beneficiary can often also receive the benefit tax-free.
Direct indexing
Instead of buying an index fund, you own the securities in the index directly so that you can harvest losses from individual stocks.
Exchange funds
You and other investors pool together your securities to form a fund so that each of you can convert your concentrated assets into a diversified portfolio tax-free.
Source: Bloomberg reporting
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A Section 351 exchange allows investors to contribute appreciated securities to a fund or ETF in exchange for fund shares without triggering immediate capital gains taxes, helping defer taxes while gaining diversification.