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<p>[QUOTE=&quot;Cloudsweeper99, post: 283001, member: 3011&quot;]That would be my concern also.&nbsp; The like-kind rule applies only to business and investment property, and the IRS gets to determine what qualifies.&nbsp; The gold bars held by the GLD ETF have been determined by the IRS to be &quot;collectibles&quot; so who knows what they would say.&nbsp; If something doesn&#039;t qualify for the 15% capital gains treatment, it might also not qualify for a like-kind exchange in the eyes of the IRS.&nbsp; Professional tax advice is required here.[/QUOTE]</p><p><br /></p>

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