351Conversion.com

Category: 351 Exchange

Everything about a IRS Code 351 Tax Free Exchange. Under Code Section 351(a), there is no recognized gain or loss if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in “control” (as defined in Section 368(c)) of the corporation. For example, individual SMA investors will contribute securities to a newly formed ETF in exchange for shares of the ETF.

ETF Legal & Share Class Structures – A Regulatory Crossroads

ETP Forum discuss ETF multi-share class

In a rapidly evolving landscape for ETF issuers, navigating legal and structural shifts is more critical than ever. This panel discussion from the ETP Forum dives deep into the current “regulatory crossroads” facing the industry. Industry experts examine the surging interest in multi-share class models and how recent approvals are influencing fund formation. The discussion […]

Unlocking Tax-Deferred Growth: How 351 Exchanges Are Reshaping Asset Management

The Crux, Toews Asset Management’s investor education series, Eben Burr sits down with Matt Bucklin

In this episode of The Crux, Toews Asset Management’s investor education series, Eben Burr sits down with Matt Bucklin to explore the groundbreaking potential of ExchangiFi. They dive into how 351 exchanges are poised to revolutionize the asset management landscape—offering ETF issuers a new source of seed capital, empowering investors to diversify without triggering taxes, […]

How To Sell $4 Million Tesla Stock Without Capital Gains Tax

selling $4 million in TSLA Tesla stock to diversify tax free using 351

Key Takeaways Congratulations! Riding the Tesla stock (TSLA) wave to a $4 million position is an impressive feat. For whatever reason, political, concentration risk, you saw  chair of Tesla’s board, Robyn Denholm sold $530 million of $TSLA, or some other reason you want out but you don’t want to trigger a massive capital gains tax bill. […]