Don’t let the tail wag the dog, if you want to buy or sell small or midsize businesses. (See link to article, below.)
Instead focus on the value of the business you own or want to buy. Can you improve it? Do it. Focus on profit, not so much on tax avoidance.
I’m sharing this with you because I’ve seen too many owners prematurely selling businesses because somebody told them they'll pay more taxes later; these are businesses that should not have changed hands.
And too many searchers/buyers are sitting on the sidelines because they think the changing tax law may enable them to get better deals later from owners wanting to sell; sellers trying to beat the date the new law becomes effective.
Irrationally deferring completing an M&A transaction presents at least two kinds of (avoidable) potential losses. (1) Missing out on buying the best opportunity that you’re going to find. (2) Lost income opportunity, which is what you would have earned every month longer it takes to complete your deal.
Tip: Search more effectively to find and complete better deals sooner.
"What the Proposed Tax Deal Means for Your Business" https://www.msn.com/en-us/money/smallbusiness/what-the-proposed-tax-deal-means-for-your-business/ar-AAOD51R