Exit Planning
Engineering
Your Exit.
The gap between a good exit and a great one is not found in the deal. It is found in the structural engineering done years before the Letter of Intent is signed.
Begin Confidential PlanningThe Exit
Equation
A liquidity event is the single highest-leverage financial moment in an entrepreneur's life. It is also the most irreversible. The decisions made in the 24–36 months prior to a sale can mean the difference between a life of financial abundance and a permanent tax liability that could have been avoided.
Most investment advisors encounter founders post-LOI—when the most powerful planning windows have already closed. As a CPA-led firm, we engage years before the event, applying institutional-grade tax architecture to preserve what you have built.
The CPA Advantage
Our heritage as a CPA firm means every exit strategy is reviewed through the lens of tax law first and investment returns second. This is the natural order of operations for an entrepreneur approaching a liquidity event.
The Exit-Bound
Founder's Journey
Every founder's path to a liquidity event is unique, but the structural planning milestones are universal. The window to act closes fast.
Key Focus: QSBS Optimization
Section 1202 can potentially exempt $10M+ of gains from federal taxes. We perform deep structural audits years before an exit to confirm and protect eligibility.
36 Months Prior
QSBS Structural Audit
Confirming eligibility under Section 1202: C-Corp status, active business test, gross assets threshold, and holding period. Identifying gaps before they become permanent disqualifications.
24 Months Prior
Entity & Residency Engineering
Reviewing state residency footprints to optimize for multi-million dollar state tax savings. Evaluating entity structures to maximize eligible QSBS stock.
18 Months Prior
The Gifting Window
Funding SLATs or Dynasty Trusts with high-appreciation pre-sale equity. Each transferred share can grow to unlimited value outside your taxable estate.
12 Months Prior
Trust Architecture
Coordinating with estate counsel to establish irrevocable structures designed to shield future appreciation from federal estate and gift taxes.
LOI Stage
Deal-Side Tax Modeling
Running asset vs. stock sale analysis, installment sale scenarios, and earnout structuring to minimize the tax impact of the transaction itself.
Post-Liquidity
Wealth Architecture Build
Converting business equity into a diversified, tax-efficient income engine with institutional-grade oversight and multigenerational vision.
Pre-Sale Strategies
The Structural Toolkit
Deployed correctly, these strategies can reduce a founder's effective tax rate on exit proceeds to near zero. Each is time-sensitive and requires expert execution.
QSBS / Section 1202
Federal Gain Exclusion
Up to $10M or 10x basis excluded from federal capital gains. Must be C-Corp stock held 5+ years. Stackable across family members via gifting.
SLATs
Spousal Lifetime Access Trusts
Transfer high-appreciation equity to an irrevocable trust for a spouse, removing future growth from the taxable estate while preserving indirect access.
Dynasty Trusts
Multi-Generation Wealth Structures
Move pre-sale equity into perpetual trusts to benefit multiple generations free from estate, gift, and generation-skipping transfer tax.
Charitable Remainder Trusts
Tax-Deferred Exit + Income
Transfer appreciated equity into a CRT, receive an immediate charitable deduction, defer capital gains, and generate a lifetime income stream.
Qualified Opportunity Zones
Capital Gains Deferral
Reinvest exit proceeds into QOZ funds to defer and potentially eliminate federal capital gains taxes on reinvested appreciation.
Donor Advised Funds
Philanthropic Tax Efficiency
Contribute appreciated pre-sale shares to a DAF for an immediate full fair-market-value deduction, bypassing capital gains entirely on the donated portion.
Post-Liquidity
Wealth Architecture
The sale closes. The wire clears. Now begins the most consequential investment decision of your life: how to deploy significant, permanent capital with discipline and intention.
We provide a structured framework to transition from concentrated business equity into a diversified portfolio built for income generation, capital preservation, and multigenerational legacy.
Asset Location
Strategic placement across taxable, tax-deferred, and tax-exempt accounts to minimize lifetime tax drag on your portfolio.
Institutional Access
Access to private equity, direct lending, and institutional real estate strategies typically reserved for endowments and family offices.
Income Engineering
Building a tax-efficient income engine to replace business cash flows and support your desired lifestyle indefinitely.
CONFIDENTIAL INQUIRY
Your Exit Begins Here.
The planning window is time-sensitive. The earlier we engage, the more value we can protect.
ZAG CONSULTING GROUP | BALTIMORE & NATIONWIDE