Upcoming Launches and Deadlines

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
Clough Global Macro ETF
CMAC
Active, global macro
Global multi-asset, developed and select emerging markets
View
Texas Equity Opportunity ETF
BIGT
Active, thematic
Texas companies, $500M+ cap
View
Brookmont Dividend Growth ETF
BMDG
Bottom-up, fundamentally driven — financial quality/capital discipline, reliable earnings & dividend growth
U.S. large/mid-cap consistent dividend growers, ADRs allowed, sector mix tracking Russell 1000 Value
View
MayTech Global Growth ETF
MAYG
Active, concentrated
Global all cap
View
Alpha Architect U.S. Equity 5 ETF
AAUD
Actively managed, market-cap-weighted broad U.S. equity with a dividend-timing overlay; launches via Section 351 in-kind contribution
U.S. equities incl. MLPs/ADRs, market cap ≥ $1B, excl. BDCs/SPACs
View
Cambria Global EW 3 ETF
GEX
Active, equal-weight global equity
Global equities, majority weight to the 500 largest worldwide
View
Polen 5Perspectives Growth Opportunities ETF
PCGO
Multi-perspective growth investing — competitive advantage, thematic forces, cyclical conditions
U.S. growth companies, all caps; ≥80% Russell 3000 Growth-eligible
View
Burney US Equity Select ETF
BRES
Active quantitative selection + ML "digital footprint" signal, modest factor-rotation overlay
U.S.-listed common stocks any cap + equity ETFs; ≥80% net assets in U.S. companies, non-diversified
View
Toews Agility Shares Hedged Nasdaq ETF
HQQQ
Active, options-based hedge — buys puts against equity positions, writes calls/puts for income & volatility reduction
Nasdaq-100 equities (via ETFs and/or component stocks)
View
Argent Large Cap Growth ETF
AQLG
Quantitative, multi-factor
Russell 1000 Growth
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.

Register to Access the 351 Exchange Marketplace

Registration is free. Upload a portfolio, run the diversification and liquidity tests, and review manager strategies open to a Section 351 exchange. If you have questions about eligibility, contact us.

Join the 351 Exchange Community

Advisors, asset managers, service providers, and counsel comparing notes on eligibility, upcoming launches, regulatory developments, and tax aware strategy.