Moving Diversified Stock Portfolios Into ETFs Without Gain Recognition |

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The CFO Series: Year-End Tax Considerations

In this edition of The CFO Series, we focus on the practical tax planning you can apply now.

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Valuing Less Liquid Digital Assets

Taxpayers dealing in digital assets should be aware of the unique risks and opportunities.

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Key Tax Changes in the OBBBA

The OBBBA creates several opportunities and removes the fear of expiring provisions.

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Investors with highly appreciated taxable portfolios often face a difficult trade‑off: diversify to reduce risk and incur immediate capital gains tax or retain concentrated holdings to defer tax exposure. In certain fact patterns, a carefully structured 351 exchange traded fund (351 ETF) seeding transaction may offer an alternative path.

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Authors

Bryan Collins

Bryan Keith

Joe Gill

Carl C. Fiore