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Section 351 ETF Fund Directory

Explore Every Section 351 ETF Strategy in One Place

Exchangifi provides a comprehensive directory of active Section 351 ETF exchanges. A Section 351 conversion allows investors and RIAs to transfer highly appreciated SMAs or concentrated stock positions into a newly launched ETF—tax-deferred. Because 351 exchanges are only available during specific ETF launch windows and require passing strict IRS diversification thresholds (25%/50% rules), this marketplace tracks active strategies, manager profiles, and contribution windows so advisors can execute tax-free ETF conversions.

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Strategy
Approach
Universe / Focus
Profile
Alpha Architect U.S. Equity ETF
AAEQ
Actively managed, market-cap-weighted broad U.S. equity with a systematic dividend-timing (tax-minimization) overlay, annual reconstitution
U.S. equities, market cap ≥ $1B, excl. BDCs/SPACs
View
Nest Egg Retirement Income ETF
NEST
Active, ML-driven tactical
U.S. equities + VIX overlay
View
Astoria Enhanced Equity Core ETF
LCOR
Active, quantitative/systematic large-cap core equity (valuation, growth, profitability, momentum screens)
U.S.-listed large-cap common stock, market cap ≥ $8B, non-diversified
View
Variant Perception Cycle Aware US Equity ETF
VPX
Active, systematic "capital cycle" model — sector allocation + quality/behavioral stock selection, rules-based cash sleeve (0–20%)
U.S. large-cap (>$5B), 80–100% equities
View
Toews Agility Shares Hedged Risk ETF
HRSK
Active, options-based hedge — LEAPS puts + shorter-dated call/put writing
S&P 500 equities (stocks, futures, and/or large-cap ETFs)
View
Alpha Architect U.S. Equity 4 ETF
AAUB
Actively managed, market-cap-weighted broad U.S. equity with a systematic dividend-timing overlay, annual reconstitution
U.S. equities, market cap ≥ $1B, excl. BDCs/SPACs
View
Alpha Architect U.S. Equity 3 ETF
AAUA
Actively managed, market-cap-weighted broad U.S. equity with a systematic dividend-timing overlay, annual reconstitution
U.S. equities incl. MLPs, market cap ≥ $1B, excl. BDCs/SPACs
View
Alpha Architect U.S. Equity ETF
AAUS
Actively managed, market-cap-weighted broad U.S. equity with a systematic dividend-timing overlay, annual reconstitution
U.S. equities, market cap ≥ $1B, excl. BDCs/SPACs
View
Cambria Global EW 2 ETF
GEQ
Active, equal-weight global equity
Global equities, majority weight to the 500 largest, ≥3 countries, incl. mid/small-cap & EM
View
Cambria US Equal Weight ETF
USEW
Active, equal-weight U.S. large-cap equity
~500 largest U.S. companies
View
Showing 1–10 of 33

Strategy profiles are provided by each manager and describe the strategy only. Nothing on this page is an offer, solicitation, or recommendation of any security.

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