LLC vs C Corp 1202

I have had meetings with 15 Congress staff members in April. One was a chief tax advisor to Senate Banking Committee and the other the counter part in the House, 13 others were staff members on tax to Congressmen and Senators.. I had made a suggestion on bifurcating CG discussed below.
It is too early to know details of Biden tax proposal. Knowing the way things happen in DC, 1202 changes will be a last minute "sneak". We expect details in###-###-#### days.

1) I have proposed bifurcation of CG rate into "Investing CG" rate for gain resulting from investing into a company, and "Trading CG" rate for gain resulting from buying/selling stock on an exchange. "Investing" creates jobs, "Trading" does not. The thesis is, "job creation should be rewarded; holding stock for 365 should not. Comments were new idea, never heard of this, makes sense, etc. However, one chief tax advisors said that the chairman wanting one rate for every thing, and the other chief tax advisor said :"this is a backdoor to protect hedge funds", which it is not, but that is the way DC works,
We have more meetings as details come out.

2) A new proposal I am working on is something like "borrowing against appreciated assets (like stocks) will be deemed as realized gain". This hopefully will address a large amount of discussion on unrealized gain of billionaires.

Comments on the two proposals are welcome. .

Curious to know whether people out there in this community have ever reaped the benefits of Section 1202 of the Code. Did you intentionally choose to go with a c-corp structure in order to try to avoid taxes by satisfying the 1202 requirements? Or did you just happen to fall into it. And also interested in what people are seeing from buyers in terms of openness to acquiring stock of a c-corp instead of assets (extra points if you can confirm whether a sale of assets of a c-corp could still receive 1202 treatment under the Code).