Mr and Mrs

Mr. and Mrs. Green would like to transfer their family business to their son. However, their son does not have the required funds to purchase the company at this time. Which of the following might Mr. and Mrs. Green consider in order to make the transfer possible without any immediate tax consequences?

A) Sell the assets in the corporation that have appreciated in value
B) Sell their shares to a third party who will hire their son
C) Sell their shares to their son
D) Reorganize their shares, exchanging their common shares for preferred shares of equal value, and then issue a new class of common shares to their son for a nominal value