Sell stock legally, tax it as an asset sale — buyer gets stepped-up basis.
In an S-corp or subsidiary sale, a joint §338(h)(10) or §336(e) election lets parties treat a stock sale as an asset sale for tax purposes. Buyer gets a stepped-up basis (fresh depreciation + amortization of goodwill over 15 years); seller sacrifices some capital-gains treatment for a higher headline price. Often nets both sides 10–20% more value.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Sell your C-corp stock for up to $10M tax-free.
Bridge valuation gap and reduce upfront cash with earn-outs.
Shift income between entities to optimize tax and asset protection.
Buy the company you already run with minimal cash.
Raise capital to find and buy a business you'll run as CEO.
Buy a $1–5M profitable business with 10% down.
Buy $100–500k businesses fully seller-financed.
Start agency at $0, acquire competitors on seller notes.