1042 TAX STRATEGIES
Unlock the full potential of your ESOP exit with 1042
Proprietary Tax Deferral Solutions for Maximum ESOP Value
Section 1042 allows business owners to sell tax-deferred and ultimately tax-free.
As the most sophisticated tax strategists in the ESOP community, our team has saved clients millions by applying an exclusive strategy—far outpacing other inflexible and costly solutions.
Explore how our approach will help you maximize your ESOP exit and secure your financial future.
What you need to know about Section 1042
What is 1042?
What is 1042?
Why does Section 1042 exist?
Why does Section 1042 exist?
How do you defer capital gains taxes under Section 1042?
How do you defer capital gains taxes under Section 1042?
The Lazear Difference
Lazear’s proprietary 1042 solution provides significant benefits versus the traditional structure of floating rate notes.

Connect with a 1042 tax strategist
Maximize the power of your ESOP with our proprietary 1042 tax solution, designed to defer capital gains and ultimately save our clients millions compared to alternative solutions.
Nationwide expertise
Our unique approach combines decades of expertise in finance, taxation and ownership transition paired with an in-depth understanding of the ESOP process to create a tailored 1042 solution.
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