The Twitter DD Fabrication team is trying to find a new fairy tale that will stick, and are now trying to sell a 2 year delay for the share transaction 2 occur. Complete hogwash, of course, just like everything else that was made up to flip stock. Any such transaction, of course, would have occurred during the proceedings and have been very well documented with both judges' approvals as well as closure already with the shareholders.
The transaction occurs and is closed, THEN there's a 2 year delay for the tax considerations.
Just another attempt to keep the marks at bay for 2 years while they continue to steal money.