M&A Tax Strategies Archives - CT Acquisitions

Tax-Free Reorganizations: A Roadmap for Smooth Business Sales

How tax-free reorganizations work in business sales

Tax-Free Reorganization Roadmap for Founder Sales Under IRC Section 368 Quick Answer A tax-free reorganization under IRC Section 368 lets founders swap stock in their company for stock in the acquirer and defer federal income tax on the gain until they later sell the rollover shares. The seven qualifying structures each carry their own continuity, […]