Embark Funds

Insights

Research and analysis on concentrated equity, tax-efficient transfer strategies, and the mechanics of generating income without selling.

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Portfolio Strategy Tax Planning Education

The Complete Guide to In-Kind Transfers

How to move appreciated stock positions between accounts — and into income-generating structures — without triggering a taxable event. Covers ACAT mechanics, Section 351 exchanges, and how Embark's SPV compares to traditional exchange funds.

12 min read April 2026
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10

Sections covered

§351

Tax code focus

$0

Tax at transfer

All Articles

Portfolio Strategy

The Complete Guide to In-Kind Transfers

ACAT mechanics, Section 351 exchanges, and a full comparison of exchange funds vs. Embark's SPV model.

12 min Read
Coming Soon

Understanding Section 351 Exchange Contributions

A deep dive into the tax code provision that makes income-generating fund contributions possible without a taxable event.

Estimated 10 min read Upcoming
Coming Soon

RSU Vesting and the Concentrated Position Problem

How tech employees at Google, Meta, and Apple can plan around RSU vesting schedules to avoid forced selling.

Estimated 8 min read Upcoming
Coming Soon

Covered Calls on Concentrated Positions: What Works and What Doesn't

The mechanics, tax treatment, and limitations of option-overlay income strategies on single-stock portfolios.

Estimated 9 min read Upcoming

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