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The Seller’s Playbook

Glossary · Part 3, The Live Process

F reorganization

A tax-driven restructuring, common in S-corporation sales, that gives the buyer a step-up in tax basis and lets the seller roll equity tax-free.

Where it shows up in the book

Look it up in a sentence, then read the chapter

Nothing in the book needs a dictionary of jargon to follow, but when a piece of deal language shows up, this is where it is defined. The chapters hold the reasoning.