What tax strategies apply to a Houston business sale in 2026?

Common levers include Qualified Small Business Stock (Section 1202) exclusion of up to $15 million of federal capital gains for C-corp founders who meet the holding-period requirements (Uncle Kam Tax Strategy); installment-sale structures that spread capital-gains recognition across tax years; Opportunity Zone reinvestment of gains within 180 days of the sale; charitable remainder trusts for owners with charitable intent; and pre-sale gifting into GRATs or IDGTs at pre-sale valuations. Which levers apply depends on your entity structure, holding period, and personal situation — and every one of them has to be decided before you sign the LOI.