When does the 60-day rollover window start?
On the date of the sale. In a tender offer or acquisition, that’s generally the closing date, not the day the wire reaches your account. Every day between closing and the wire comes out of your 60.
A worked example
A tender closes on Monday, November 2. The wire arrives Friday, November 6. Counting from closing, day 60 is January 1, not January 5. January 1 is a holiday, so in practice you need to fund by December 31.
How to plan around it
- Find the closing date in your tender or merger documents the day you sign.
- Put day 60 on your calendar, then aim to fund by day 45.
- Watch for holidays. Founders, lawyers, and wire desks slow down in late December.
Escrows and earnouts
Payments that arrive later raise separate timing questions. Work through them with your advisor before closing, not after.
Selling QSBS soon? Share your timing and we’ll line up qualifying rounds that close inside your window.
General information, not tax advice. Last reviewed November 2026.