I"m acquiring Company A via SBA loan

- Purchased by my ABC Holding Company (C Corp)- I own 100% of the shares

2-3 months later I'll be acquiring Company B via Private Lender. The funds from this private lender are to acquire both Company A & Company B, paying off the SBA loan for Company A immediately. The only purpose of acquiring company A with SBA loan earlier is due to timing. The seller doesn't and won't wait another 2-3 months to close.

- Purchased by DEF Holding Company (C Corp) with 4 partners

DEF Holding Company will then own both Company A & Company B


The Question- What is the most tax efficient way to do this for me?