Treasury and IRS Crack Down on Wealthy ETF Tax Strategies

Key Points

U.S. Treasury and IRS issue new guidance targeting Section 351 exchanges used by wealthy investors to defer capital gains taxes through rapid portfolio diversification

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U.S. Treasury and IRS issue new guidance targeting Section 351 exchanges used by wealthy investors to defer capital gains taxes through rapid portfolio diversification

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Oct 3, 2026 • 3:09 AM

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Treasury and IRS Crack Down on Wealthy ETF Tax Strategies

U.S. Treasury and IRS issue new guidance targeting Section 351 exchanges used by wealthy investors to defer capital gains taxes through rapid portfolio diversification

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https://cnbc.com/2026/10/02/treasury-irs-capital-gains-income-tax-section-351-warning.html

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https://tradersunion.com/news/financial-news/show/3631123-us-treasury-irs-etf-tax-deferral

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U.S. Treasury and IRS issue new guidance targeting Section 351 exchanges used by wealthy investors to defer capital gains taxes through rapid portfolio diversification