The Internal Revenue Service issued Notice 2026-14 clarifying holding period and continuity-of-interest standards that apply when mutual fund portfolios are contributed to newly organized ETF sponsors under Section 351.
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Firms face increased scrutiny as updated IRS guidance introduces new compliance considerations for ETF conversions under Section 351.
A growing number of asset managers are exploring Section 351 transactions as ETF conversions accelerate across the market…
The Internal Revenue Service issued Notice 2026-14 clarifying holding period and continuity-of-interest standards that apply when mutual fund…
Industry experts weigh in on the growing importance of Section 351 exchanges and how advisors are leveraging them…
The Internal Revenue Service issued Notice 2026-14 clarifying holding period and continuity-of-interest standards that apply when mutual fund…
