Concerned about an AI bubble? Sign up for The Daily Upside for smart and actionable market news, built for investors. Poof. Where did the tax go? For their next trick, issuers are turning to a strategy to help seed new products: the 351 exchange, which allows stock portfolios with years of appreciation to be transferred to ETFs without triggering capital gains taxes. But it’s not just the likes of Alpha Architect, Cambria and other shops that have made a point of focusing on 351s. Asset managers are incre ...