Skip to main content

Resource Center Fund Directory Pricing Perspectives Contact

Sign In

Resource Center Fund Directory Pricing Perspectives Contact

Sign In

Do Not Sell or Share My Personal Information

Please complete the form below to submit your request to opt out of the sale or sharing of your personal information.

Leave this field empty

First Name*

Last Name*

Email*

Software for Section 351 ETF exchanges, built for financial professionals and fund sponsors.

Member, Fintech Sandbox Legal counsel: Mintz Incorporated 2026, Delaware LLC

Platform

Press Hub Team Page Press Releases About ExchangiFi FAQs

Learn more

351 Exchange 351 Conversion Section 351 Exchange Section 351 ETF

Contact

Contact us Register +1-561-206-2416 [email protected] 2000 PGA Blvd.
Suite 4440, Office LL
Palm Beach Gardens, FL 33408

Terms of Service Disclaimers & Disclosures Privacy Policy Do Not Sell or Share My Personal Information

© 2026 ExchangiFi® is a registered trademark of ExchangiFi LLC. All rights reserved. Patent pending, U.S. Patent Application No. 19/639,194.

Important disclosures

ExchangiFi.com is a property of ExchangiFi LLC, a technology company. We operate a bulletin board where fund sponsors post their own listings. We license software that helps financial professionals and sponsors test portfolios and coordinate in-kind contributions for Section 351 exchanges. We are not an investment adviser, broker-dealer, fund distributor, law firm or accounting firm, and we are not registered as any of those. We do not offer or sell securities, solicit transactions or recommend funds. We do not receive transaction-based compensation. Sponsors pay us flat fees for software and optional awareness programs. Payment is not an endorsement.

This site is for financial professionals only. It is educational. Nothing on it is investment, tax or legal advice, a recommendation or a legal opinion. Sponsors write and control their own listings. We do not verify, endorse or rank them, and a listing is not an offer or a solicitation. Read a fund’s prospectus or summary prospectus carefully before investing. Questions about investing in a fund go to its sponsor and registered distributor. All investing involves risk, including possible loss of principal. Past performance does not guarantee future results.

A Section 351 exchange defers tax. It does not eliminate it. No exchange is guaranteed to qualify, and all or part of an exchange can still be taxable. Qualification depends on each investor’s facts, the 25/50 diversification test, the control requirement and the fund’s conduct after launch. Cost basis and holding period carry over to the ETF shares. Deferred gain is generally taxed when the shares are sold or the fund closes. In September 2026 Treasury and the IRS issued Rev. Rul. 2026-20 and Notice 2026-62 on certain Section 351 transactions. Further guidance may apply retroactively. Data on this site comes from public filings, sponsors and third-party vendors and is not independently verified. Consult qualified tax and legal counsel before contributing assets.