BUYING OUT MULTIPLE OWNERS WITH DIFFERING PAYOUTS

Hello SF
I am looking at acquiring a business with 4 equal owners.
3 are willing to sell at a certain value - call it X.
The 4th is willing to sell at a higher value X+1
Per operating agreement, all 4 owners need to agree on a deal.

Has anyone closed a deal where they bought out multiple equal owners at different valuations at the same time? - weird I know?
Is this possible from a tax standpoint? Any insight would be super appreciated!




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