Dear Mr. Slott,

I was a class attendee at your session at St. Thomas College. I have a situation. In order to receive advance premium tax credits for health insurance, I must keep my MAGI below the maximum to qualify. This I did. For next year, however, a company whose stock I own in my portfolio is being taken private for cash for which I will have to recognize a large capital gain. I thought of transferring the stock to my SMLLC in order to use the gain to qualify to make a deductible contribution to my SEP 401k. In this manner I would still be eligible to receive the advance premium tax credits for health insurance. Is this possible? Is there any other way to avoid this involuntarily converted capital gain?

Thanks in advance,

David Gibson