问题如下图：
教材中所讲的recapitalization(5.3.3和该题答案)和老师上课讲的（发债分红）根本不一样啊？
能否建议老师依照教材内容再讲一下？否则非常影响做题啊。
比如说依照老师讲的发债分红并不会影响控制权，但教材中讲的会减少控制权。
此外我还想问一下，教材5.3.3中“If structured properly, a tax deferral is achieved on the stock rolled over into the newly capitalized company. This strategy should be especially appealing to business owners who are considering cashing out in the near future and are domiciled in jurisdictions where tax rates are either scheduled to increase in the near future (such as Japan, at the time of writing) or viewed as likely to increase in the near future (such as the United States, at the time of writing).”该如何理解？不是很清楚。
谢谢老师。
