The Longview Advantage ETF (EBI), has an effective prospectus, but will not be available for trading until on or about February 25, 2025.

With The Longview Advantage ETF, we offer advisors a unique opportunity to maximize their clients’ investment potential through a 351 conversion.

This feature allows for the tax-free diversification of low-basis, undesirable positions at the fund’s launch, providing a powerful tool to enhance portfolio flexibility and efficiency.

Key Benefits of 351 Conversion:

  • Tax-Free Diversification: Enable your clients to diversify trapped positions without incurring capital gains taxes.
  • Strategic Flexibility: Rebalance portfolios more effectively, aligning with evidence-based strategies for optimal returns.
  • Enhanced Client Outcomes: Utilize this opportunity to improve the overall tax efficiency and risk management of your client’s investments.

Take advantage of this exclusive launch feature to give your clients the best possible start in The Longview Advantage ETF. Join a consortium of true fiduciaries committed to innovative, client-focused investing.


What is a 351 Transaction?

A 351 transaction, contribution, or exchange refers to a section of the Internal Revenue Code that deals with contributions to controlled corporations (often used for newly formed corporations). This code section allows for a tax-free exchange of securities into a newly created entity, such as an ETF, provided specific diversification rules are met.

In other words, the Code allows individuals to exchange holdings of stocks or ETFs into a new ETF in a tax-free conversion with carryover basis.

Learn more in this Download (PDF)

Attention Financial Professionals

We are actively interviewing firms for the 351 exchange opportunity and use as a standard part of their allocation.