Step T-36
Structuring Window
Entity choice, owner-comp adjustments, gifting + estate restructuring, charitable runway. Three years out is the highest-leverage moment.
Exit Planning
Exit planning that starts three years before the sale.
The decisions that shape an after-tax outcome happen in the 36 months before a closing, not in the negotiation. Cooper Norman Wealth coordinates the pre-sale, sale-year, and post-sale playbook with your CPA team.
Why the 36-Month Window
Most owners start the wealth conversation too late.
By the time a Letter of Intent is signed, the structural decisions that move the after-tax outcome are largely locked in. The owners who exit with their best after-tax result started the wealth conversation 24-36 months before the sale, restructuring entity, gifting position, charitable plan, and reinvestment plan before the buyer's term sheet arrived.
The Exit Playbook
The three windows that actually matter.
Standard Cooper Norman Wealth exit engagement covers the full 36-month arc, but the highest-leverage decisions live in the first window.
Step T-12
Sale-Year Modeling
Model the sale against 3 exit valuations + 4 tax strategies (1042 ESOP rollover, installment, opportunity zone, charitable). Stress-test before LOI.
Step T-0
Reinvestment Plan
Where proceeds go in months 0-6, 6-24, and 24+. Built before the wire hits, not after.
Step T+6
Tax Sequencing
Coordinated capital gains realization, estimated tax payments, and charitable distributions across the sale year and following year.
Step T+12
Estate Refresh
The pre-sale estate plan stops working the day liquidity hits. Pressure-test against new balance sheet, refresh structure.
Step T+24
Steady-State Review
Ongoing quarterly reviews. The exit was the event; the next 20 years are the work.