Tax Efficient Gamesmanship in the ETF Space The recent surge in Section 351 exchange ETFs has sparked a heated debate among investors and financial experts.
On the surface, it appears to be a clever tax maneuver that allows appreciated securities to be contributed to new ETFs without triggering an immediate taxable event.
The Tax Code as Playbook Brent Sullivan, an independent tax management expert, has been at the forefront of advocating for Section 351 conversions.