Key Tax Structuring Issues in Rollovers
Join us on Wednesday, September 2, 2026 from 11:30 AM - 12:30 PM for part three of our four-part webinar series on Roll-Up Strategy.
Rollover equity can be a powerful tool in acquisition transactions, but the structure matters. This session will address key tax considerations that arise in rollover transactions, including common pitfalls, planning opportunities, and structural decisions that can affect both buyers and sellers. Topics will include the fundamentals of tax deferral versus recognition, the mechanics of structuring rollovers involving C corporation, S corporation, and partnership entities on both the buyer and seller side, and the unique issues that can arise in these transactions. The session will also cover profits interests, including basic structural requirements, valuation and liquidation value considerations, vesting under Section 83, and issuance mechanics. Attendees will gain a practical understanding of how thoughtful tax structuring can help avoid surprises and support better outcomes over the life of the investment.
