Put Land into an ETF Tax-Free With IRS Section 351 Exchange
You might have heard about a new IRS ruling that makes it easier to contribute land to a corporation without immediately paying taxes. This is true: the IRS confirmed that land counts as “property” under a specific tax rule (Section 351). This means if you transfer land to a company you control, you can generally […]
Meb Faber and Eben Burr Discuss Potential of 351 ETF Exchanges
This excerpt from the “Crux” podcast features Meb Faber discussing the impact of 351 exchanges on the ETF landscape, comparing them to the familiar 1031 real estate exchange for tax deferral. He highlights how these exchanges offer a solution for investors with significant capital gains in appreciated stocks or ETFs who are reluctant to sell due to potential tax […]
New ETF Launch With Seed Assets Using A 351 Exchange
For new ETF issuers, gathering substantial seed assets is often a challenging task. However, Section 351 of the Internal Revenue Code presents a unique opportunity to help issuers launch with significant Assets Under Management (AUM) while offering tax advantages to investors. This mechanism allows investors, particularly those with appreciated, low-basis assets, to contribute their holdings […]