Gross Mendelsohn Blog

The Best Tax Planning Happens Long Before the Sale of Your Business

Written by Daniel Larson | Feb 11, 2026 6:30:00 PM

For many business owners, taxes are one of the biggest unknowns when thinking about exiting their business. Questions like How much will I owe? or What can I do to reduce taxes? often come up — sometimes too late in the process to make a meaningful difference.

The reality is this: the most effective tax planning happens years before an exit, not months before a transaction. With the right preparation, business owners can protect more of the value they’ve built and avoid costly last-minute surprises.

Here are some key tax planning considerations to understand well before you exit.

Entity Structure: Does Your Business Still Make Sense?

The way your business is structured can have a major impact on how exit proceeds are taxed.

Common structures
  • C corporations
  • S corporations
  • Partnerships and LLCs

Each structure has different tax consequences when ownership changes or a sale occurs. For example, some structures may lead to double taxation, while others may offer more favorable treatment depending on how the transaction is structured.

Why this matters

Changing an entity structure close to an exit can limit options or create unintended tax consequences. Reviewing structure early allows time to evaluate alternatives and plan strategically.

Capital Gains vs. Ordinary Income: Understanding the Difference

Not all income from a business sale is taxed the same way.

Some proceeds may qualify for capital gains treatment, while others may be taxed as ordinary income, depending on:

  • The type of assets being sold

  • How the purchase price is allocated

  • The structure of the transaction

Capital gains are often taxed at lower rates than ordinary income, which makes the distinction critical.

Why this matters

Without planning, more of the sale proceeds may be taxed at higher ordinary income rates — reducing your net after-tax outcome.

Timing Strategies: When You Exit Matters

The timing of a transaction can significantly affect the tax bill.

Timing considerations may include:

  • Spreading income over multiple years
  • Aligning a sale with lower-income years

  • Monitoring changes in tax law

  • Coordinating exit timing with retirement or other life events

Why this matters

A well-timed exit can reduce taxes and improve cash flow — sometimes without changing the transaction itself.

Coordinating Retirement Plans With Your Exit

Your business exit and your personal retirement plan are closely connected — and should be planned together.

Key questions to consider:

  • Are retirement plans optimized before the sale?

  • Are contribution opportunities being fully utilized?

  • How will sale proceeds support long-term income needs?

Retirement planning can offer tax-advantaged ways to build wealth before an exit and provide stability afterward.

Why this matters

Coordinating business and personal planning helps ensure the exit supports your lifestyle goals, not just the transaction.

Why Early Tax Planning Creates Better Outcomes

Tax planning is most effective when it’s proactive — not reactive. Starting early allows business owners to:

  • Evaluate multiple exit paths

  • Adjust structure and timing thoughtfully

  • Coordinate tax, financial and retirement planning

  • Avoid rushed decisions under pressure

Even modest planning done well in advance can lead to meaningful tax savings.

Final Thought: Keep More of What You’ve Built

You’ve spent years building your business. Tax planning helps ensure you keep more of the value you’ve created — and transition on your own terms.

If exiting your business is part of your future, now is the time to start thinking strategically about taxes. The earlier the conversation begins, the more options you’ll have when it matters most.

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