However, the consummation of the "squeeze-out" merger can be delayed relative to the initial tender-offer period (with some variability in the squeeze-out process from state to state). We've all seen cases where a tender offer was extended one or more times.
Not tendering in order to try to stretch a holding period to >1yr is worth trying and costs essentially nothing (other than the opportunity to reinvest sooner).
Market Data 
Markets 
AI
