I was speaking with a seller who just last week bought out her 50% partner (her sister). Involves real estate + OpCo.

Seller told me that, as part of the deal, she agreed not to sell the business for 2 years bc it would provide tax benefits to her sister (her former partner).

I have not heard of anything like this, but would not be surprised if there was something in the tax code addressing it.

Can anyone provide any colour?

Thank you!