351.tax
by Tax Alpha Insider

ETFs Seeded In-Kind by Individual Investors

Cost Basis Cost Basis (est.) Embedded Gains Pipeline (est.)

Methodology: A fund is included when an SEC filing shows a non-taxable in-kind contribution of securities from accounts managed by the adviser or sub-adviser. Seed AUM and cost basis come from the N-CSR/N-CSRS in-kind contribution disclosure. Funds seeded by mutual fund conversions (IRC 368), partnerships, hedge funds, or common trust funds (IRC 584) are excluded.

*Estimated cost basis applies the AUM-weighted cost-basis ratio of funds with a filed N-CSR to those without one. It is an estimate, not a disclosure.


Confirmed 351 ETFs

All Funds

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