Sources: SEC EDGAR (N-CSR, N-CSRS, 485BPOS, 497K filings), Bloomberg Terminal, press releases, fund websites. Cost basis and embedded gains derived from N-CSR in-kind contribution disclosures. N-CSR filings are typically available 60 days after a fund's fiscal half-year or year-end, meaning newly launched funds may not have cost basis data for 3 to 9 months after launch.
Methodology: Each fund was verified through up to three independent sources: (1) SEC annual/semi-annual reports (N-CSR/N-CSRS) showing non-taxable in-kind contributions with carried-forward cost basis, (2) prospectus or SAI filings containing explicit Section 351 language, and (3) contemporaneous press releases, news articles, or sponsor confirmations. Funds seeded via mutual fund conversions (IRC 368), limited partnership reorganizations, hedge fund conversions, or common trust fund transfers (IRC 584) were excluded. Launch AUM verified against SEC filings or Bloomberg Terminal within 30 days of inception.