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Tax Efficiency

351 Exchange Form 4
Form 4 Has 20 Transaction Codes. None Say "Section 351 ETF Swap"

An executive wants to trade company stock for ETF shares. The tax code says that is not a sale. The SEC has another interpretation.

Matt Bucklin
By Matthew Bucklin · 9/3/2026

Latest news about Tax Efficiency

Who Really Cares About ETF Average Daily Volume?

Most investors judge an ETF by its average daily volume. They may be looking at the wrong metric.

ETF Average Trading Volume
Nicholas Phillips
By Nicholas Phillips · July 28, 2026

ETF Innovation Comes With a Risk Few Are Talking About

The ETF industry's tax efficiency has been a major advantage for decades. The question is whether aggressive innovation could put it at risk.

US Treasury
Nicholas Phillips
By Nicholas Phillips · July 23, 2026

Leveraged Long/Short Tax Alpha Is a Hotel California

The hottest tax strategy on Wall Street may also be one of the hardest to escape.

Leveraged Long/Short Tax Alpha Is a Hotel California
Matt Bucklin
By Matthew Bucklin · May 21, 2026

Can ETFs Make Capital Gains Disappear Forever?

How a “boring” T-bill ETF revived the dual-share class structure and the powerful tax strategies ETFs use to legally defer capital gains and boost efficiency.

Can ETFs Make Capital Gains Disappear Forever?
Matt Bucklin
By Matthew Bucklin · February 23, 2026

How PFIC Rules Could Trigger a Year-End Shock for Mining ETFs

When foreign miners meet U.S. tax law, even a winning trade can bite back.

PFIC ETFs Tax
Nicholas Phillips
By Nicholas Phillips · October 30, 2025

Keep More of What You Earn with TOT ETF: A New Approach to U.S. Stock Investing

There’s a new name in ETFs, and it wants you to stop losing returns to taxes.

Keep More of What You Earn with TOT ETF: A New Approach to U.S. Stock Investing
Rony Abboud
By Rony Abboud · September 9, 2025

The 351 Exchange: What Investors Need to Know

The ETF world is buzzing over this major tax development—here’s why it matters and what it could mean for investors like you.

351 ETF Exchange
Eben Burr
By Eben Burr · January 30, 2025

ETF Tax Loss Harvesting: How to Use the ETF Central Comparison Tool

Here's my quick guide on how you can use the new ETF Central comparison tool to screen potential tax-loss harvesting pairs.

Tax Loss ETFs

Sound of ETFs: The Insider's Guide to 351 Exchanges for ETFs

Are you familiar with 351 exchanges? Learn how this powerful tool can help you transition your SMA to an ETF efficiently and tax-effectively in this first article of the new "Sound of ETFs" educational series on ETF Central.

Sound of ETFs - 351 Exchanges for ETFs
Emmett Flood Headshot
By Emmett Flood · August 27, 2024
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