Leaderboard
§351 ETFs
ETFs that investors seed in kind with a diversified, low-basis portfolio, without a sale.
How this strategy works, and the tax rules behind it →Products
9
Providers
9
Median fee
0.49%
Median minimum
—
Assets tracked
$13.8B
9 of 9 products disclose
Click a column to sort · ≈ estimated by Basis
| # | Provider | ||||||
|---|---|---|---|---|---|---|---|
| 1 | Eagle Capital ManagementEagle Capital Select Equity ETF (EAGL) | $4.61B | 0.80% | 2024 | Not disclosed | Direct or advisor | Open |
| 2 | Alpha Architect (ETF Architect)Section 351 Exchange Program (4 ETFs) | ≈$2.22B | 0.09%–0.15% | 2025 | Not disclosed | Direct or advisor | Open |
| 3 | Brown AdvisoryBrown Advisory Flexible Equity ETF (BAFE) | $1.73B | 0.54% | 2024 | Not disclosed | Direct or advisor | Open |
| 4 | Dimensional Fund AdvisorsDimensional US Large Cap Core Equity Market ETF (DFAL) | $1.65B | 0.12% | 2026 | Not disclosed | Direct or advisor | Open |
| 5 | Sapient Capital (EA Advisers)Sapient Quality Select ETF (SQS) | $1.41B | 0.80% | 2026 | Not disclosed | Direct or advisor | Open |
| 6 | AllianceBernsteinAB US Equity ETF (XCHG) | $711M | 0.50% | 2025 | Not disclosed | Direct or advisor | Open |
| 7 | CambriaSection 351 ETF Conversion Program (5 ETFs) | ≈$709M | 0.27%–0.49% | 2024 | Not disclosed | Direct or advisor | Open |
| 8 | Longview (Hill Investment Group)Longview Advantage ETF (EBI) | $676M | 0.24% | 2025 | Not disclosed | Direct or advisor | Open |
| 9 | Polen CapitalSection 351 Exchange (1 ETF) | $88.9M | 0.49% | 2025 | Not disclosed | Direct or advisor | Open |