# EDGAR Filing Document

**Accession Number:** 0001551950
**File Stem:** 0001193125-26-204324
**Filing Date:** 2026-5
**Character Count:** 42506
**Document Hash:** df9b7a82ad750d5a684a64194bd97441
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-204324.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001193125-26-204324

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**EFFECTIVENESS DATE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Columbia ETF Trust I
- **CENTRAL INDEX KEY:** 0001551950

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290451
- **FILM NUMBER:** 26939055

**BUSINESS ADDRESS:**
- **STREET 1:** 290 CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210
- **BUSINESS PHONE:** 800-774-3768

**MAIL ADDRESS:**
- **STREET 1:** 290 CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210

**As filed with the Securities and Exchange Commission on May 4, 2026** 

**Securities Act File No. 333-290450** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, DC 20549** 

**FORM N-14**

**REGISTRATION STATEMENT** 

***UNDER***

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| | |
|:---|:---|
| ***THE SECURITIES ACT OF 1933*** |  |
| **Pre-Effective Amendment No.** | ☐ |
| **Post-Effective Amendment No. 1** | ☒ |

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## COLUMBIA ETF TRUST I
**(Exact Name of Registrant as Specified in Charter)** 

**290 Congress Street, Boston, Massachusetts 02210** 

**(Address of Principal Executive Offices) (Zip Code)** 

**Registrant's Telephone Number, Including Area Code: (800) 345-6611**

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| | |
|:---|:---|
| **Michael G. Clarke**<br> **c/o Columbia Management Investment Advisers, LLC**<br> **290 Congress Street**<br> **Boston, Massachusetts 02210** | **Ryan C. Larrenaga, Esq.**<br> **c/o Columbia Management Investment Advisers,**<br> **LLC**<br> **290 Congress Street**<br> **Boston, Massachusetts 02210** |

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**(Name and Address of Agents for Service)** 

It is proposed that this filing will become effective immediately, pursuant to Rule 462(d) under the Securities Act of 1933, as amended (the "Securities Act").

No filing fee is due because the Registrant is relying on Section 24(f) of the Investment Company Act of 1940, as amended.

This Post-Effective Amendment No. 1 ("Amendment") to the Registrant's Registration Statement on Form N-14 (File No. 333-290450) (the "Registration Statement") relates solely to Columbia Research Enhanced Value ETF, a series of the Registrant. Information contained in the Registration Statement relating to any other series of the Registrant is neither amended nor superseded hereby.

**EXPLANATORY NOTE** 

The purpose of this Amendment is to file as an exhibit to the Registration Statement, the opinion of Ropes & Gray LLP supporting the tax matters and consequences to shareholders in connection with the reorganization of Columbia Integrated Large Cap Value Fund, a series of Columbia Funds Series Trust II, with and into Columbia Research Enhanced Value ETF, a series of the Registrant, as required by Item 16(12) of Form N-14. Accordingly, this Amendment consists only of a facing page, this explanatory note, and Part C of the Registration Statement setting forth the exhibits to the Registration Statement. The Registrant hereby incorporates by reference the Combined Information Statement/Prospectus and Statement of Additional Information filed as Parts A and B, respectively, to the Registrant's [Form N-14 filed on September 22, 2025 (File No. 333-290450)](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dn14.htm) and subsequently filed in definitive form pursuant to [Rule 497 on October 24, 2025 (SEC Accession No. 0001193125-25-211485)](http://www.sec.gov/Archives/edgar/data/1551950/000119312525250212/d96007d497.htm).

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**COLUMBIA ETF TRUST I** 

**PART C** 

**OTHER INFORMATION** 

**PART C. OTHER INFORMATION** 

**Item 15. - Indemnification** 

Article Five of the Bylaws of Registrant provides that Registrant shall indemnify each of its trustees and officers (including persons who serve at Registrant's request as directors, officers or trustees of another organization in which Registrant has any interest as a shareholder, creditor or otherwise) who are not employees or officers of any investment adviser to Registrant or any affiliated person thereof and its chief compliance officer, regardless of whether such person is an employee or officer of any investment adviser to Registrant or any affiliated person thereof, and each of its other trustees and officers (including persons who serve at Registrant's request as directors, officers or trustees of another organization in which Registrant has any interest as a shareholder, creditor or otherwise) (i.e., those who are employees or officers of any investment adviser to Registrant or any affiliated person thereof) (Covered Persons) to the fullest extent authorized by applicable law against all liabilities and expenses in connection with the defense or disposition of any proceeding in which such Covered Person may be or may have been involved or with which such Covered Person may be or may have been threatened, while in office or thereafter, by reason of any alleged act or omission as a trustee or officer or by reason of his or her being or having been such a Covered Person, all as more fully set forth in the Registrant's Bylaws, which have been filed as an exhibit to this registration statement.

Section 17(h) of the Investment Company Act of 1940 (the 1940 Act) provides that no instrument pursuant to which Registrant is organized or administered shall contain any provision which protects or purports to protect any trustee or officer of Registrant against any liability to Registrant or its shareholders to which he or she would otherwise be subject by reason of willful misfeasance, bad faith, gross negligence, or reckless disregard of the duties involved in the conduct of his or her office.

The Registrant's Declaration of Trust provides that nothing in the Declaration of Trust shall protect any trustee or officer against any liabilities to the Registrant or its shareholders to which he or she would otherwise be subject by reason of willful misfeasance, bad faith, gross negligence or reckless disregard of the duties involved in the conduct of his or her office or position with or on behalf of the Registrant and the Registrant's Bylaws provides that no indemnification will be made in violation of the provisions of the 1940 Act.

The Registrant may be party to other contracts that include indemnification provisions for the benefit of the Registrant's trustees and officers.

The trustees and officers of the Registrant and the personnel of the Registrant's investment adviser are insured under an errors and omissions liability insurance policy. Registrant's investment adviser, Columbia Management Investment Advisers, LLC, maintains investment advisory professional liability insurance to insure it, for the benefit of Registrant and its non-interested trustees, against loss arising out of any error, omission, or breach of any duty owed to Registrant or any series of Registrant by Columbia Management Investment Advisers, LLC.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to trustees, officers and controlling persons of the Registrant by the Registrant pursuant to the Registrant's organizational instruments or otherwise, the Registrant is aware that in the opinion of the Securities and Exchange Commission (SEC), such indemnification is against public policy as expressed in the Securities Act and, therefore, is unenforceable.

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| | |
|:---|:---|
|  **Item 16. Exhibits** | **Item 16. Exhibits** |
| (1) | (a)(i)[Declaration of Trust, effective June 8, 2012, is incorporated by reference to the Initial Registration Statement of the Registrant on Form N-1A (Exhibit (a)), filed on August 16, 2012](http://www.sec.gov/Archives/edgar/data/1551950/000119312512358921/d366454dex99a.htm). |
| (1) | (a)(ii)[Amended and Restated Declaration of Trust, effective April 15, 2016, is incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(2)), filed on May 31, 2016](http://www.sec.gov/Archives/edgar/data/1551950/000119312516608230/d198442dex99a2.htm). |
| (1) | (a)(iii)[Amendment No. 1 to the Agreement and Declaration of Trust, dated November 14, 2017, is incorporated by reference to Post-Effective Amendment No. 7 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(3)), filed on February 28, 2018](http://www.sec.gov/Archives/edgar/data/1551950/000119312518063908/d537633dex99a3.htm). |
| (1) | (a)(iv)[Amendment No. 2 to the Agreement and Declaration of Trust, dated June 19, 2018, is incorporated by reference to Post-Effective Amendment No. 10 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(4)), filed on July 17, 2018](http://www.sec.gov/Archives/edgar/data/1551950/000119312518219653/d534645dex99a4.htm). |
| (1) | (a)(v)[Amendment No. 3 to the Agreement and Declaration of Trust, dated June 19, 2019, is incorporated by reference to Post-Effective Amendment No. 15 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(5)), filed on July 26, 2019](http://www.sec.gov/Archives/edgar/data/1551950/000119312519204155/d781308dex99a5.htm). |
| (1) | (a)(vi)[Amendment No. 4 to the Agreement and Declaration of Trust, dated October 9, 2020, is incorporated by reference to Post-Effective Amendment No. 20 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(6)), filed on February 25, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521056064/d108425dex99a6.htm). |
| (1) | (a)(vii)[Amendment No. 5 to the Agreement and Declaration of Trust, dated July 19, 2021, is incorporated by reference to Post-Effective Amendment No. 23 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(7)), filed on September 17, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521275782/d225930dex99a7.htm). |
| (1) | (a)(viii)[Amendment No. 6 to the Agreement and Declaration of Trust, dated September 16, 2021, is incorporated by reference to Post-Effective Amendment No. 23 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(8)), filed on September 17, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521275782/d225930dex99a8.htm). |
| (1) | (a)(ix)[Amendment No. 7 to the Agreement and Declaration of Trust, dated March 11, 2022, is incorporated by reference to Post-Effective Amendment No. 27 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(9)), filed on March 18, 2022](http://www.sec.gov/Archives/edgar/data/1551950/000119312522079451/d322316dex99a9.htm). |
| (1) | (a)(x) [Amendment No. 8 to the Agreement and Declaration of Trust, dated October 14, 2022, is incorporated by reference to Post-Effective Amendment No. 28 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(10)), filed on December 12, 2022](http://www.sec.gov/Archives/edgar/data/1551950/000119312522302429/d418874dex99a10.htm). |
| (1) | (a)(xi) [Amendment No. 9 to the Agreement and Declaration of Trust, dated March 10, 2023, is incorporated by reference to Post-Effective Amendment No. 32 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(11)), filed on March 31, 2023](http://www.sec.gov/Archives/edgar/data/1551950/000119312523087150/d487779dex99a11.htm). |
| (1) | (a)(xii) [Amendment No. 10 to the Agreement and Declaration of Trust, dated June 27, 2024, is incorporated by reference to Post-Effective Amendment No. 39 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(12)), filed on August 20, 2024](http://www.sec.gov/Archives/edgar/data/1551950/000119312524203595/d874732dex99a12.htm). |
| (1) | (a)(xiii) [Amendment No. 11 to the Agreement and Declaration of Trust, dated September 27, 2024, is incorporated by reference to Post-Effective Amendment No. 40 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(13)), filed on December 19, 2024](http://www.sec.gov/Archives/edgar/data/1551950/000119312524281718/d910302dex99a13.htm). |
| (1) | (a)(xiv) [Amendment No. 12 to the Agreement and Declaration of Trust, dated February 28, 2025, is incorporated by reference to Post-Effective Amendment No. 42 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(14)), filed on April 24, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525092537/d828352dex99a14.htm). |
| (1) | (a)(xv) [Amendment No. 13 to the Agreement and Declaration of Trust, dated September 5, 2025, is incorporated by reference to Post-Effective Amendment No. 46 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(15)), filed on September 19, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525208568/d15585dex99a15.htm). |
| (1) | (a)(xvi) [Amendment No. 14 to the Agreement and Declaration of Trust, dated March 19, 2026, is incorporated by reference to Post-Effective Amendment No. 52 to the Registration Statement of the Registrant on Form N-1A (Exhibit (a)(16)), filed on April 23, 2026](http://www.sec.gov/Archives/edgar/data/1551950/000119312526172119/d101693dex99a16.htm). |
| (2) | [By-Laws, as amended October 2, 2020, are incorporated by reference to Post-Effective Amendment No. 20 to the Registration Statement of the Registrant on Form N-1A (Exhibit (b)), filed on February 25, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521056064/d108425dex99b.htm). |
| (3) | Not applicable. |
| (4) | [Agreement and Plan of Reorganization, is incorporated by reference to Registration Statement No. 333-290450 of the Registrant on Form N-14 (Exhibit (4)), filed on September 22, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dex994.htm) |
| (5) | [Articles III and V of the Registrant's Amended and Restated Declaration of Trust dated April 15, 2016 define the rights of holders of securities being registered](http://www.sec.gov/Archives/edgar/data/1551950/000119312516608230/d198442dex99a2.htm). |

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(6) (a)(i)[Investment Management Services Agreement between Columbia Management Investment Advisers, LLC and the Registrant, dated April 19, 2016, is incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement of the Registrant on Form N-1A (Exhibit (d)(1)), filed on May 31, 2016](http://www.sec.gov/Archives/edgar/data/1551950/000119312516608230/d198442dex99d1.htm).

(6) (a)(ii) [Schedule A, dated November 6, 2025, to the Investment Management Services Agreement between Columbia Management Investment Advisers, LLC and the Registrant, dated April 19, 2016, is incorporated by reference to Post-Effective Amendment No. 47 of the Registration Statement on Form N-1A (Exhibit (d)(1)(i)), filed on December 2, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525305007/d27893dex99d1i.htm).

(7) (a)(i)[Distribution Agreement by and between the Registrant and ALPS Distributors, Inc., dated April 16, 2018 is incorporated by reference to Post-Effective Amendment No. 10 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)), filed on July 17, 2018](http://www.sec.gov/Archives/edgar/data/1551950/000119312518219653/d534645dex99e1.htm).

(7) (a)(ii)[Amendment No. 1, dated June 20, 2018, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 10 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(i)), filed on July 17, 2018](http://www.sec.gov/Archives/edgar/data/1551950/000119312518219653/d534645dex99e1i.htm).

(7) (a)(iii)[Amendment No. 2, dated June 21, 2019, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 15 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(ii)), filed on July 26, 2019](http://www.sec.gov/Archives/edgar/data/1551950/000119312519204155/d781308dex99e1ii.htm).

(7) (a)(iv)[Amendment No. 3, dated March 26, 2020, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 20 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(iii)), filed on February 25, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521056064/d108425dex99e1iii.htm).

(7) (a)(v)[Amendment No. 4, dated September 16, 2021, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 23 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(iv)), filed on September 17, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521275782/d225930dex99e1iv.htm).

(7) (a)(vi)[Amendment No. 5, dated March 11, 2022, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 27 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(v)), filed on March 18, 2022](http://www.sec.gov/Archives/edgar/data/1551950/000119312522079451/d322316dex99e1v.htm).

(7) (a)(vii)[Amendment No. 6, dated October 14, 2022, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 31 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(vi)), filed on February 28, 2023](http://www.sec.gov/Archives/edgar/data/1551950/000119312523052741/d458393dex99e1vi.htm).

(7) (a)(viii)[Amendment No. 7, dated December 15, 2022, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 32 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(vii)), filed on March 31, 2023](http://www.sec.gov/Archives/edgar/data/1551950/000119312523087150/d487779dex99e1vii.htm).

(7) (a)(ix)[Amendment No. 8, dated June 1, 2024, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 37 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(viii)), filed on May 30, 2024](http://www.sec.gov/Archives/edgar/data/1551950/000119312524150016/d833766dex99e1viii.htm).

(7) (a)(x)[Amendment No. 9, dated June 27, 2024, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 39 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(ix)), filed on August 20, 2024](http://www.sec.gov/Archives/edgar/data/1551950/000119312524203595/d874732dex99e1ix.htm).

(7) (a)(xi)[Amendment No. 10, dated February 28, 2025, to Distribution Agreement, dated April 16, 2018, by and between the Registrant and ALPS Distributors, Inc., is incorporated by reference to Post-Effective Amendment No. 42 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(x)), filed on April 24, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525092537/d828352dex99e1x.htm).

(7) (a)(xii) [Amendment, effective December 1, 2025, to the Distribution Agreement between the Registrant and ALPS Distributors, Inc., dated April 16, 2018, is incorporated by reference to Post-Effective Amendment No. 47 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(xi)), filed on December 2, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525305007/d27893dex99e1xi.htm).

(7) (a)(xiii) [Amendment, effective December 10, 2025, to the Distribution Agreement between the Registrant and ALPS Distributors, Inc., dated April 16, 2018, is incorporated by reference to Post-Effective Amendment No. 48 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(xii)), filed on December 17, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525322173/d789037dex99e1xii.htm)

(7) (a)(xiv) [Amendment, effective May 22, 2026, to the Distribution Agreement between the Registrant and ALPS Distributors, Inc., dated April 16, 2018, is incorporated by reference to Post-Effective Amendment No. 52 to the Registration Statement of the Registrant on Form N-1A (Exhibit (e)(1)(xiii)), filed on April 23, 2026](http://www.sec.gov/Archives/edgar/data/1551950/000119312526172119/d101693dex99e1xiii.htm).

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(8) [Deferred Compensation Plan adopted as of December 31, 2020, is incorporated by reference to Post-Effective Amendment No. 20 to Registration Statement of the Registrant on Form N-1A (Exhibit (f)), filed on February 25, 2021](http://www.sec.gov/Archives/edgar/data/1551950/000119312521056064/d108425dex99f.htm).

(9) [Custody Agreement, effective November 1, 2025, with State Street Bank and Trust Company, is incorporated by reference to Post-Effective Amendment No. 101 to the Registration Statement of Columbia Funds Variable Series Trust II on Form N-1A (Exhibit (g)(6)), filed on November 3, 2025](http://www.sec.gov/Archives/edgar/data/1413032/000119312525261877/d15837dex99g6.htm).

(10) (a)(i)[Distribution and Service Plan, dated April 19, 2016, is incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement of the Registrant on Form N-1A (Exhibit (m)), filed on May 31, 2016](http://www.sec.gov/Archives/edgar/data/1551950/000119312516608230/d198442dex99m.htm).

(10) (a)(ii) [Schedule A, adopted April 19, 2016, amended and restated November 6, 2025, to Distribution and Service Plan, dated April 19, 2016, is incorporated by reference to Post-Effective Amendment No. 49 of the Registration Statement on Form N-1A (Exhibit (m)(1)(i)), filed on February 26, 2026.](http://www.sec.gov/Archives/edgar/data/1551950/000119312526073671/d79219dex99m1i.htm)

(11) [Opinion and consent of Ropes & Gray LLP as to the legality of the securities being registered, is incorporated by reference to Registration Statement No. 333-290450 of the Registrant on Form N-14 (Exhibit (11)), filed September 22, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dex9911.htm)

(12) [Opinion and consent of Ropes & Gray LLP supporting the tax matters discussed in the Combined Information Statement/Prospectus is filed herewith.](d127226dex9912.htm)

(13) (a) [Transfer Agency and Service Agreement, effective November 1, 2025, between State Street Bank and Trust Company and Columbia ETF Trust I and Columbia ETF Trust II, is incorporated by reference to Post-Effective Amendment No. 47 to the Registration Statement of the Registrant on Form N-1A (Exhibit (h)(2)(viii)), filed on December 2, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525305007/d27893dex99h2viii.htm).

(13) (b) [Administration Agreement, effective November 1, 2025, between State Street Bank and Trust Company and Columbia ETF Trust I and Columbia ETF Trust II, is incorporated by reference to Post-Effective Amendment No. 47 to the Registration Statement of the Registrant on Form N-1A (Exhibit (h)(1)(xi)), filed on December 2, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525305007/d27893dex99h1xi.htm).

(13) (c) [Amended and Restated Credit Agreement, as of October 23, 2025, is incorporated by reference to Post-Effective Amendment No. 101 to the Registration Statement of Columbia Funds Variable Series Trust II on Form N-1A (Exhibit (h)(11)), filed on November 3, 2025](http://www.sec.gov/Archives/edgar/data/1413032/000119312525261877/d15837dex99h8.htm).

(13) (d)(i)[Code of Ethics of Columbia Funds Board adopted under Rule 17j-1, effective March 2019, is incorporated by reference to Post-Effective Amendment No. 68 to the Registration Statement of Columbia Funds Variable Series Trust on Form N-1A (Exhibit (p)(1)), filed on April 26, 2019](http://www.sec.gov/Archives/edgar/data/773757/000119312519119484/d728982dex99p1.htm).

(13) (d)(ii) [Columbia Threadneedle Investments Global Personal Account Dealing and Code of Ethics, effective September 2025, is incorporated by reference to Post-Effective Amendment No. 48 to the Registration Statement of the Registrant on Form N-1A (Exhibit (p)(2)), filed on December 17, 2025](http://www.sec.gov/Archives/edgar/data/1551950/000119312525322173/d789037dex99p2.htm).

(13) (e) [Form of Indemnification Agreement is incorporated by reference to Post-Effective Amendment No. 5 to the Registration Statement of Columbia Acorn Trust on Form N-1A (Exhibit (h)(8)), filed on July 18, 2025.](http://www.sec.gov/Archives/edgar/data/2110/000119312525160879/d88873dex99h8.htm)

(13) (f) [Initial Capital Agreement is incorporated by reference to Pre-Effective Amendment No. 1 to the Registration Statement of the Registrant on Form N-1A (Exhibit (l)), filed on May 31, 2016.](http://www.sec.gov/Archives/edgar/data/1551950/000119312516608230/d198442dex99l.htm)

(13) (g) [Fund of Funds Investment Agreement, dated January 19, 2022, between The Select Sector SPDR Trust and Columbia ETF Trust I, is incorporated by reference to Post-Effective Amendment No. 25 to the Registration Statement of the Registrant on Form N-1A (Exhibit (h)(7)), filed on February 25, 2022.](http://www.sec.gov/Archives/edgar/data/1551950/000119312522053607/d200888dex99h7.htm)

(13) (h) [Fund of Funds Investment Management Agreement, dated as of June 24, 2022, between E-Valuator Funds Trust and Columbia ETF Trust I and Columbia ETF Trust II, is incorporated by reference to Post-Effective Amendment No. 114 to the Registration Statement of Columbia ETF Trust II on Form N-1A (Exhibit (h)(9)), filed on July 27, 2022.](http://www.sec.gov/Archives/edgar/data/1450501/000119312522202893/d381643dex99h9.htm)

(13) (i) [Fund of Funds Investment Management Agreement, dated as of June 23, 2023, between The Lazard Funds, Inc. and Columbia ETF Trust I and Columbia ETF Trust II, is incorporated by reference to Post-Effective Amendment No. 115 to the Registration Statement of Columbia ETF Trust II on Form N-1A (Exhibit (h)(9)(ii)), filed on July 26, 2023.](http://www.sec.gov/Archives/edgar/data/1450501/000119312523194238/d521915dex99h9ii.htm)

(13) (j) [Fee Waiver Agreement, effective March 1, 2026 is incorporated by reference to Post-Effective Amendment No. 49 to the Registration Statement of the Registrant on Form N-1A (Exhibit (h)(10)), filed on February 26, 2026.](http://www.sec.gov/Archives/edgar/data/1551950/000119312526073671/d79219dex99h10.htm)

(14) [(a) Consent of Independent Registered Public Accounting Firm of Acquiring Fund (PricewaterhouseCoopers LLP) is incorporated by reference to Registration Statement No. 333-290450 of the Registrant on Form N-14 (Exhibit (14)(a)), filed September 22, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dex9914a.htm)

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(14) [(b) Consent of Independent Registered Public Accounting Firm of Target Fund (PricewaterhouseCoopers LLP) is incorporated by reference to Registration Statement No. 333-290450 of the Registrant on Form N-14 (Exhibit (14)(b)), filed September 22, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dex9914b.htm)

(15) Not applicable.

(16) (a) Tr[ustees' Power of Attorney to sign this Registration Statement and all amendments hereto is incorporated by reference to Registration Statement No. 333-290450 of the Registrant on Form N-14 (Exhibit (16)), filed on September 22, 2025.](http://www.sec.gov/Archives/edgar/data/1551950/000119312525211485/d943977dex9916.htm)

(17) Not applicable.

**Item 17. Undertakings** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The undersigned registrant agrees that prior to any public reoffering of the securities registered through the use of a prospectus which is a part of this registration statement by any person or party who is deemed to be an underwriter within the meaning of Rule 145(c) of the Securities Act, the reoffering prospectus will contain the information called for by the applicable registration form for reofferings by persons who may be deemed underwriters, in addition to the information called for by the other items of the applicable form.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The undersigned registrant agrees that every prospectus that is filed under paragraph (1) above will be filed as a part of an amendment to the registration statement and will not be used until the amendment is effective, and that, in determining any liability under the Securities Act, each post-effective amendment shall be deemed to be a new registration statement for the securities offered therein, and the offering of the securities at that time shall be deemed to be the initial bona fide offering of them.

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**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| (12) | [Opinion and consent of Ropes & Gray LLP supporting the tax matters discussed in the Combined Information Statement/Prospectus.](d127226dex9912.htm) |

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**SIGNATURES** 

As required by the Securities Act of 1933, this Registration Statement has been signed on behalf of the Registrant, COLUMBIA ETF TRUST I, by the undersigned, duly authorized, in the City of Boston, and The Commonwealth of Massachusetts on the 4<sup>th</sup> day of May, 2026.

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| | |
|:---|:---|
| COLUMBIA ETF TRUST I | COLUMBIA ETF TRUST I |
| By: | /s/ Michael G. Clarke |
| Name: | Michael G. Clarke |
| Title: | President |

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Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities indicated on the 4<sup>th</sup> day of May, 2026.

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| | | | |
|:---|:---|:---|:---|
| Signature | Capacity | Signature | Capacity |
| /s/ Michael G. Clarke | President<br> (Principal Executive Officer) | /s/ Douglas A. Hacker \* | Trustee |
| Michael G. Clarke | President<br> (Principal Executive Officer) | Douglas A. Hacker | Trustee |
| /s/ Charles Chiesa | Chief Financial Officer and<br> Principal Financial Officer |  | Trustee |
| Charles Chiesa | Chief Financial Officer and<br> Principal Financial Officer | Amrit Kanwal | Trustee |
| /s/ Marybeth Pilat | Treasurer, Chief Accounting Officer (Principal Accounting Officer) | /s/ Ryan C. Larrenaga | Trustee |
| Marybeth Pilat | Treasurer, Chief Accounting Officer (Principal Accounting Officer) | Ryan C. Larrenaga | Trustee |
| /s/ Pamela G. Carlton\* | Chair of the Board | /s/ Nancy T. Lukitsh\* | Trustee |
| Pamela G. Carlton | Chair of the Board | Nancy T. Lukitsh | Trustee |
| /s/ George S. Batejan\* | Trustee | /s/ Jeninne C. McGee\* | Trustee |
| George S. Batejan | Trustee | Jeninne C. McGee | Trustee |
| /s/ Kathleen A. Blatz\* | Trustee | /s/ David M. Moffett\* | Trustee |
| Kathleen A. Blatz | Trustee | David M. Moffett | Trustee |
| /s/ Janet Langford Carrig\* | Trustee | /s/ Catherine James Paglia\* | Trustee |
| Janet Langford Carrig | Trustee | Catherine James Paglia | Trustee |
| /s/ J. Kevin Connaughton\* | Trustee | /s/ Natalie A. Trunow\* | Trustee |
| J. Kevin Connaughton | Trustee | Natalie A. Trunow | Trustee |
| /s/ Olive M. Darragh\* | Trustee | /s/ Sandra L. Yeager\* | Trustee |
| Olive M. Darragh | Trustee | Sandra L. Yeager | Trustee |
| /s/ Brian J. Gallagher \* | Trustee |  | |
| Brian J. Gallagher | Trustee |  | |

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| | | |
|:---|:---|:---|
| \* | By: | /s/ Ryan C. Larrenaga |
|  | Name: | Ryan C. Larrenaga\*\* |
|  |  | Attorney-in-fact |

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\*\* Executed by Ryan C. Larrenaga on behalf of each applicable Trustee pursuant to a Power of Attorney filed with the Registration Statement of the Registrant on Form N-14 on September 22, 2025.

## Ex-99.(12)

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| | |
|:---|:---|
| ![LOGO](g127226g0502112614300.jpg) | ROPES & GRAY LLP |
| ![LOGO](g127226g0502112614300.jpg) | PRUDENTIAL TOWER |
| ![LOGO](g127226g0502112614300.jpg) | 800 BOYLSTON STREET |
| ![LOGO](g127226g0502112614300.jpg) | BOSTON, MA 02199-3600 |
| ![LOGO](g127226g0502112614300.jpg) | WWW.ROPESGRAY.COM |

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March 16, 2026

Columbia Integrated Large Cap Value Fund

Columbia Funds Series Trust II

290 Congress Street

Boston, MA 02210

Columbia Research Enhanced Value ETF

Columbia ETF Trust I

290 Congress Street

Boston, MA 02210

Ladies and Gentlemen:

We have acted as counsel in connection with the Agreement and Plan of Reorganization (the "Agreement") dated September 18, 2025 by and among (i) Columbia Funds Series Trust II, a Massachusetts business trust ("Acquired Trust"), on behalf of its series Columbia Integrated Large Cap Value Fund ("Acquired Fund"), (ii) Columbia ETF Trust I, a Massachusetts business trust ("Acquiring Trust") on behalf of its series, Columbia Research Enhanced Value ETF ("Acquiring Fund"), and (iii) for purposes of paragraphs 5.3, 7.3, 10.2, and 13.2 of the Agreement only, Columbia Management Investment Advisers, LLC ("Columbia"). The Agreement describes a proposed transaction (the "Reorganization") to occur as of the date of this letter, pursuant to which Acquiring Fund will acquire all of the assets of Acquired Fund in exchange for shares of beneficial interest in Acquiring Fund (the "Merger Shares") and cash in lieu of fractional Merger Shares and the assumption by Acquiring Fund of all of the liabilities of Acquired Fund following which the Merger Shares and cash in lieu of fractional Merger Shares received by Acquired Fund will be distributed by Acquired Fund to its shareholders in liquidation and termination of Acquired Fund. This opinion as to certain U.S. federal income tax consequences of the Reorganization is furnished to you pursuant to Section 9.4 of the Agreement. Capitalized terms not defined herein are used herein as defined in the Agreement.

Acquired Fund is a series of Acquired Trust, which is registered under the Investment Company Act of 1940, as amended (the "1940 Act"), as an open-end management investment company. Shares of Acquired Fund are redeemable at net asset value at each shareholder's option.

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|:---|:---|:---|
| ![LOGO](g127226g0502112615452.jpg) |  |  |
|  | - 2 - | March 16, 2026 |

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Acquired Fund has elected to be a regulated investment company for federal income tax purposes under Section 851 of the Internal Revenue Code of 1986, as amended (the "Code").

Acquiring Fund is a series of Acquiring Trust, which is registered under the 1940 Act as an open-end management investment company. Acquiring Fund operates as an exchange-traded fund; shares of Acquiring Fund are redeemable at net asset value only by authorized participants transacting in creation units and are traded on a national securities exchange. Acquiring Fund has elected to be a regulated investment company for federal income tax purposes under Section 851 of the Code.

For purposes of this opinion, we have considered the Agreement, the Combined Information Statement/Prospectus dated October 22, 2025, and such other items as we have deemed necessary to render this opinion. In addition, each of Acquired Fund and Acquiring Fund has provided us with a letter dated as of the date hereof (collectively, the "Representation Letters") representing as to certain facts, occurrences and information upon which each of Acquired Fund and Acquiring Fund has indicated that we may rely in rendering this opinion (whether or not contained or reflected in the documents and items referred to above).

In reviewing the foregoing materials, we have assumed, with your permission, the authenticity of original documents, the accuracy of copies, the genuineness of signatures, the legal capacity of signatories, and the proper execution of documents. We have further assumed that (i) all parties to the Agreement and any other documents examined by us have acted, and will act, in accordance with the terms of such Agreement and documents, and that the Reorganization will be consummated pursuant to the terms and conditions set forth in the Agreement without the waiver or modification of any such terms and conditions; and (ii) all representations contained in the Agreement, as well as those representations contained in the Representation Letters, are true and complete.

Based on and subject to the foregoing and subject to the final paragraphs hereof, we are of the opinion that, for U.S. federal income tax purposes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The Reorganization will constitute a "reorganization" within the meaning of Section 368(a) of
the Code, and Acquiring Fund and Acquired Fund each will be "a party to a reorganization" within the meaning of Section 368(b) of the Code;

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|:---|:---|:---|
| ![LOGO](g127226g0502112615452.jpg) |  |  |
|  | - 3 - | March 16, 2026 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Under Sections 361 and 357(a) of the Code, Acquired Fund will not recognize gain or loss upon the transfer of
Acquired Fund's assets to Acquiring Fund in exchange for Acquiring Fund Shares (and cash in lieu of fractional Acquiring Fund Shares) and the assumption by Acquiring Fund of all the liabilities of Acquired Fund, or upon the distribution of
Acquiring Fund Shares and cash, as applicable, by Acquired Fund to its shareholders in liquidation, except for (A) any gain or loss recognized on (1) "section 1256 contracts" as defined in Section 1256(b) of the Code or
(2) stock in a "passive foreign investment company" as defined in Section 1297(a) of the Code, and (B) any other gain or loss that may be required to be recognized (1) as a result of the closing of the tax year of
Acquired Fund, (2) upon the termination of a position, or (3) upon the transfer of an asset regardless of whether such a transfer would otherwise be a nontaxable transaction under the Code;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Under Section 354 of the Code, Acquired Fund shareholders will not recognize any gain or loss upon the
exchange of their Acquired Fund shares for Acquiring Fund Shares (except with respect to cash received by Acquired Fund shareholders in lieu of fractional Acquiring Fund Shares) in the Reorganization;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Under Section 358 of the Code, the aggregate tax basis of Acquiring Fund Shares an Acquired Fund
shareholder receives in the Reorganization will be the same as the aggregate tax basis of the Acquired Fund shares exchanged therefor;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) Under Section 1223(1) of the Code, an Acquired Fund shareholder's holding period for the Acquiring
Fund Shares received in the Reorganization will be determined by including the period during which such shareholder held or is treated for federal income tax purposes as having held the Acquired Fund shares exchanged therefor, provided that the
shareholder held those Acquired Fund shares as capital assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) Under Section 1032 of the Code, Acquiring Fund will not recognize gain or loss upon the receipt of the
assets of Acquired Fund in exchange for Acquiring Fund Shares (and cash in lieu of fractional Acquiring Fund Shares) and the assumption by Acquiring Fund of the liabilities of Acquired Fund;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) Under Section 362(b) of the Code, Acquiring Fund's tax basis in the assets of Acquired Fund
transferred to Acquiring Fund in the Reorganization will be the same as Acquired Fund's tax basis immediately prior to the transfer, increased by any gain or decreased by any loss required to be recognized as described in (ii) above;

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|:---|:---|:---|
| ![LOGO](g127226g0502112615452.jpg) |  |  |
|  | - 4 - | March 16, 2026 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) Under Section 1223(2) of the Code, the holding period in the hands of Acquiring Fund of each Acquired Fund
asset transferred to Acquiring Fund in the Reorganization, other than certain assets with respect to which gain or loss is required to be recognized as described in (ii) above, will include the period during which such asset was held or treated
for federal income tax purposes as held by Acquired Fund; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ix) Acquiring Fund will succeed to and take into account the items of Acquired Fund described in
Section 381(c) of the Code, subject to the conditions and limitations specified in Sections 381, 382, 383 and 384 of the Code and the Regulations thereunder.

We believe that Acquiring Fund will continue Acquired Fund's historic business within the meaning of Treas. Reg. § 1.368-1(d) as an open-end investment company that seeks to maximize total return by investing principally in equity securities of large and middle capitalization companies. The only guidance applying the continuity of business enterprise test to investment companies is Revenue Ruling 87-76, 1987-2 C.B. 84, which concluded that a municipal bond fund and a balanced fund were not in the same line of business. Even on the assumption that the ruling is correct, we do not believe that it is controlling in the instant case. In our opinion, the continuity of business enterprise test required for qualification under Section 368(a) of the Code is met in the Reorganization.

No ruling has been or will be obtained from the IRS as to the subject matter of this opinion and there can be no assurance that the IRS or a court of law will concur with the opinion set forth above. Our opinion is based on the Code, Treasury Regulations, IRS rulings, judicial decisions, and other applicable authority, all as in effect on the date of this opinion. The legal authorities on which this opinion is based may be changed at any time. Any such changes may be retroactively applied and could modify the opinions expressed above.

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|:---|
| Very truly yours, |
| /s/ Ropes & Gray LLP |
| Ropes & Gray LLP |

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