I already have an offer — is it too late to plan?

No — but the window is short and it matters what you sign first. A letter of intent typically triggers exclusivity and locks in deal structure, which is where most of the tax and estate leverage lives. If you have an LOI in hand and no coordinated plan behind it, that is a reason to move fast, not a reason to skip planning. See our selling your company in Houston page for how we work with owners already in the sale process.