There are several things to consider, depending on individual circumstances, but the most apparent tax advantage is for the person/company spending money. If they spend it dollars before the year is over, they can write the expense off for the year yet only have actually had the outlay of cash for a minimal amount of time. A good example is when someone opens a franchise. Obviously, they can do so any time of the year but you always see more activity at the end of the year for the obvious tax write-offs prior to income.

This is just something to consider if you believe a sale or partnership is in the cards. I don't think any of us know at this point, but just one thing to consider.