If you look at those pics in the link for that kit they still welded the new top perch, its not 100% weld all the way around it but is a 1" stich weld. It think it would be a good idea to at least do that much. I have seen a few trailers were they were not welded and over time as the ubolts stretch and seat in, it allows the tube to rotate or spin under the perch.
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Yea, by all means, welding would give another level of security, but I was trying to offer an easy fix, if someone, has no access to a welder. Here is a different link that specifically says welding is not required. The new perches have two bolts that are welded to it(one on each side), so it can be directly bolted to the existing perch, on the opposite side of the axle. In all honesty, I think once it's bolted up tightly, I wouldn't have any reservations about using it with no welding. It utilizes the welding of the other perch, to avoid the axle from spinning. It would be virtually impossible to spin with this setup. You may have seen someone just add a perch and bolt it on top of the axle, only using the U-bolts, and in that case it could spin, and would be a poor way of doing an axle flip. I think this system is solid. Plus, you still have the u-bolts holding it together too.
I've done this axle flip myself before, and I just bought new perches and welded them on myself, because it's cheaper. My experience with axles that have been on a trailer a while, they get to the point of the u-bolts seizing up, and all the one's I've changed, I've had to cut the u-bolts, with a torch, or a cutoff tool, to remove them.
Anyhow, if someone has welding access, the easiest and cheapest route would be to just buy new perches and weld them on the opposite side of the axle. Thanks for the input!
Dexter Axle K71-385-00 Over/Under Conversion Kit - 3'' Tube