F-Reorganization in a Business Sale: Pre-Sale S-Corp Restructuring to Preserve Tax Treatment (2026)
F-Reorganization in a Business Sale: Pre-Sale S-Corp Restructuring to Preserve Tax Treatment (2026) Quick Answer An F-reorganization under IRC §368(a)(1)(F) is a pre-sale restructuring used almost universally in private-equity acquisitions of S-corporations. The seller forms a new holding corporation (HoldCo) above the existing operating S-corp, contributes the S-corp stock to HoldCo in exchange for HoldCo […]
Opportunity Zone Fund After Selling a Business: Defer and Eliminate Capital Gains (2026)
Opportunity Zone Fund After Selling a Business: Defer and Eliminate Capital Gains (2026) Quick Answer A Qualified Opportunity Zone Fund (QOF) lets a seller reinvest capital gain from a business sale within 180 days and defer the federal tax on that gain until December 31, 2026 (under current law) or the date the QOF interest […]
Charitable Remainder Trust (CRT) for Business Sale: How to Eliminate Capital Gains and Generate Lifetime Income (2026)
Charitable Remainder Trust (CRT) for Business Sale: How to Eliminate Capital Gains and Generate Lifetime Income (2026) Quick Answer A Charitable Remainder Trust (CRT) lets a business owner contribute appreciated business assets to a tax-exempt trust before a sale, which then sells the assets without paying immediate capital gains tax. The owner receives lifetime income […]
QSBS Section 1202 Exclusion: How to Exclude Up to $10M+ of Capital Gains on a Business Sale (2026)
QSBS Section 1202 Exclusion: How to Exclude Up to $10M+ of Capital Gains on a Business Sale (2026) Quick Answer Qualified Small Business Stock (QSBS) under IRC Section 1202 lets founders exclude up to $10 million (or 10x their stock basis, whichever is greater) of federal capital gains on the sale of qualified C-corporation stock […]
Dental DSO PE Roll-Up Tracker (2026): Active Platforms & Acquisitions
Dental DSO PE Roll-Up Tracker (2026): Active Platforms, Acquisitions, & Buyer Strategy Quick Answer The 2026 U.S. dental DSO PE roll-up market is one of the deepest, most professionalized healthcare-services consolidation categories. Heartland Dental (KKR + Ontario Teachers’ Pension Plan) is the largest platform at ~2,500 supported offices nationwide. Aspen Dental (Leonard Green Partners + […]
2026 Pest Control PE Roll-Up Tracker
The 2026 Pest Control PE Roll-Up Tracker: Active Platforms, Acquisition Activity, and Buyer Strategy Quick Answer The 2026 U.S. pest control PE roll-up market is one of the most active home-services consolidation categories. Rollins, Inc. (NYSE: ROL, parent of Orkin, HomeTeam Pest Defense, Western Pest Services, Trutech, and Critter Control) is the largest public consolidator. […]
Tax Preparation Business Valuation: 2026 Multiples & Buyer Data
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Real Estate Brokerage Valuation: 2026 Multiples & Buyer Data
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Catering Business Valuation: 2026 SDE & EBITDA Multiples
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