SMA to ETF, Tax-Free

An SMA to ETF 351 conversion allows investors to contribute securities from their separately managed accounts to a new ETF without immediately recognizing taxable gain or loss.

351 Conversion:Matching Investors with ETF Issuers

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Connecting Investors To Participate In New ETFs

351 Tax Free Conversion team is here to match ETF issuers with investors and wealth managers to participate in an IRS code 351 exchange and diversify low cost basis stocks and SMAs into new ETF issues without paying capital gains.

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Wealth Managers

If you manage Separately Managed Account or act as a wealth advisor, click below to learn how you can diversify your clients holdings while not paying any capital gains tax.

Individual Investors

If you are an individual investor and would like to learn how you can diversify out of your appreciated stock positions without paying capital gains tax while participating in a new ETF issue, click below.

ETF Issuers

If you are an ETF Issuer with plans to launch a new ETF and would like to gather assets via a 351 tax free conversion click here to get connected with investors that would like to participate.

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SMA to ETF via 351

Welcome To 351 Conversion

Learn More About IRS Code 351

A 351 conversion allows investors to contribute securities from their separately managed accounts to a new ETF without immediately recognizing taxable gain or loss, offering potential benefits like tax deferral, operational efficiency, and broader investment strategies.

Rules & Regs

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ETF Issuers

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ETFs Launched

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$Trillion in ETFs

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$Trillion in Mutual Funds & SMAs

Transfer Assets Into New ETF

Section 351 conversions let investors transfer assets into a new ETF without immediate taxes. This process, called a "351 exchange," turns appreciated assets like stocks or securities from Separately Managed Accounts (SMAs) into shares of an ETF. The ETF keeps the original cost basis and holding period of the transferred assets, so taxes are deferred until the ETF shares are sold.

Minimal Diversification Rules

Benefits Beyond Tax Deferral

How We Work

Get Connected With Funds Of Your Choice

Let us know your preferences and we will connect you with the ETF issuers that make the most sense for your investment needs.

351 conversions can be complex, and there are potential pitfalls to watch out for. Investors should consult with tax and financial advisors to ensure this strategy aligns with their financial goals.

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Don't Hesitate to Reach Out. We Will Help Provide Information.

We are here to connect investors, wealth advisors, and anyone interested in participating in a 351 tax free conversion with new ETF issues. Please contact us if you have any questions or would like more information.