Were the company you founded to be bought out, it would be very helpful. Then again, at that point you would no longer be a small business owner. Bit of a paradox, that.
Wish I had responded sooner to continue the discussion...
If I sell, it would be capital gains taxes for an individual (me) who owns the business, not capital gains for the small business, so maybe I'm still misunderstanding what is intended.
All gains for small businesses are capital gains. Treating capital gains (as opposed to wages) differently is a characteristic of personal income tax. So I think they were referring only to individual investment in small business.
The way the document is written is a little creaky, so it does seem to suggest what you thought it did, that there are "business capital gains" that businesses pay a special rate on.
