Restructure a growing C-corp without resetting the §1202 5-year clock.
A §368(a)(1)(F) F-reorganization lets a C-corp change state of incorporation, add a holding company, or clean up capitalization — WITHOUT breaking the §1202 QSBS 5-year holding period on existing stock. Essential when institutional investors demand a Delaware flip or when founders want holdco protection pre-exit.
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.
Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.