TOT
LionShares U.S. Equity Total Return ETF
stock NYSE

You can move your VOO into either XDIV (S&P 500) or TOT (total market fund, like VTI). These ETFs do not have distributions. What you would have received as a dividend accrues to the NAV of the fund, so you can manage the timing of when you recognize it when you sell.
These funds are relatively small and new and they have expense ratios. Those ERs are not normally worth paying to just defer a qualified dividend, but the ACA cliff is a good example of where they can be well worth paying. You might just move part of your VOO so that you're comfortably below the cliff but not paying the ER on the whole pile.
The ETF is just a wrapper around another ETF (for example XDIV could wrap VOO) so tracking error isn't a major concern. They just swap out one underlying ETF for another on ex-div day to avoid the dividend and then swap back. An ETF can do this with in-kind redemptions which means the ETF does not have to recognize a capital gain when they do this and therefore does not need to distribute it to you. This is the same reason ETFs generally do not have captial gain distributions at year end like a mutual fund does.
There are also no-distributions ETFs that can play the role of bond funds (CPAG wraps the AGG).. these turn non-qualified dividends into long term capital gains (assuming you hold long enough) which can justify their ER easily even without a cliff scenario.

You can move your VOO into either XDIV (S&P 500) or TOT (total market fund, like VTI). These ETFs do not have distributions. What you would have received as a dividend accrues to the NAV of the fund, so you can manage the timing of when you recognize it when you sell.
These funds are relatively small and new and they have expense ratios. Those ERs are not normally worth paying to just defer a qualified dividend, but the ACA cliff is a good example of where they can be well worth paying. You might just move part of your VOO so that you're comfortably below the cliff but not paying the ER on the whole pile.
The ETF is just a wrapper around another ETF (for example XDIV could wrap VOO) so tracking error isn't a major concern. They just swap out one underlying ETF for another on ex-div day to avoid the dividend and then swap back. An ETF can do this with in-kind redemptions which means the ETF does not have to recognize a capital gain when they do this and therefore does not need to distribute it to you. This is the same reason ETFs generally do not have captial gain distributions at year end like a mutual fund does.
There are also no-distributions ETFs that can play the role of bond funds (CPAG wraps the AGG).. these turn non-qualified dividends into long term capital gains (assuming you hold long enough) which can justify their ER easily even without a cliff scenario.