Entity identification
Premier Fund Solutions, 1939 Friendship Drive, Suite C, El Cajon, CA 92020. Premier Fund Solutions is a fund administrator: it helps investment advisers and fund sponsors launch and administer mutual funds and ETFs. It is not a registered investment adviser and does not provide investment, legal, or tax advice; the §351 analysis on this site is an administrative estimate for discussion with your own counsel and tax adviser.
Hypothetical illustrations
All deferred-gain figures shown by the tool are hypothetical illustrations generated from the composition you enter. They are not performance results, not a projection of any actual account, and not an offer of any security. Actual outcomes depend on lot-level basis, wash-sale history, state tax, which accounts elect to participate, and the terms of any conversion. Deferral is not elimination.
Illustrative tickers
Ticker names shown in sample data (including NVDA, JPM, MSFT, and others) are for illustration only. Nothing on this page is a recommendation to buy, sell, or hold any security.
Scope of the proxy test
The 25/50 diversification test under IRC §351(e) and the related §368(a)(2)(F) rules incorporate issuer-attribution, look-through of RIC positions, and account-level considerations that this tool does not fully model. Model-level results shown here are proxies for the per-transferor testing the statute actually requires. Final determinations require account-level review by qualified tax counsel using complete custodian records.